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  • What is a dwelling?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    A dwelling can be any building or part of a building suitable for residential accommodation and may include:

    • a home or cottage
    • an apartment or flat
    • a strata title unit
    • a unit in a retirement village
    • a caravan, houseboat or other mobile home.

    This list is not exhaustive. Any structure or place where people live or reside could be a dwelling.

    Any land or space immediately under the dwelling is included as part of the dwelling. Land under a unit of accommodation qualifies for the main residence exemption only if the land and the unit accommodation are sold together as a dwelling. Land adjacent to the dwelling may also qualify for exemption.

    Last modified: 18 Sep 2009QC 18323