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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