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.

End of attention

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