There is no black and white answer to this one. It all depends on the ‘extent’ and scope of the kitchen renovations to be carried out.
Section 110 of the Act now allows for an owner to renovate a kitchen subject to approval of the OC at a general meeting. This only requires an ordinary majority vote, not a special resolution. This section mentions that the OC can create a by-law delegating the approval process for all minor renovations to the SC.
The same section however excludes certain works listed under clause 7 as listed below:
(7) This section does not apply to the following work:
(a) work that consists of cosmetic work for the purposes of section 109,
(b) work involving structural changes,
(c) work that changes the external appearance of a lot, including the installation of an external access ramp,
(d) work involving waterproofing,
(e) work for which consent or another approval is required under any other Act,
(f) work that is authorised by a by-law made under this Part or a common property rights by-law,
(g) any other work prescribed by the regulations for the purposes of this subsection.
So if a kitchen renovation will involve (b) structural changes and (d) work involving water proofing, then you need to refer to section 108 of the Act where an owner of a lot will require a special resolution and by-law in order to alter or change the common property in a kitchen.
In summary, I guess the intention of section 110 was to enable an owner who wishes to carry out minor renovations to a kitchen to more easily obtain approval from the OC. Any work to a kitchen that is more extensive and involves significant alterations may fall under section 108. It all comes down to the scope of works the owner wishes to undertake.