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You should be able to get 2% commission from an RE agent if you sell that many. Also comm interest rate may be higher like 7 or 7.5% if you don't have a track record of developing. Settlement costs should be atleast $600 each or 15k Headworks are atleast $7500 each or about $200k (in WA)...

You don't need a lift but it would be beneficial. I think for that many apartments and storeys you will need a pump room and a fire alarm system plus a lot of undercover parking.