The term 'building' has its ordinary meaning and includes one building, a group of buildings, a part of a building or additions to a building.

The building should be a permanent structure, roofed and usually with walls and flooring that provides protection from the elements. Therefore, structures such as an outdoor swimming pool, sports oval or a tennis court are not buildings as they are not enclosed and do not provide protection against the elements.

A permanent structure (such as a covered outdoor learning area that does not have walls) is capable of being a building as long as it is fixed to the ground and has a roof.

Fixtures are accepted as part of a building. They are affixed to a building and are unable to be detached without substantial damage to the item itself or that to which it is attached. Fixtures include ducted heating systems, fixed air conditioning systems and carpets permanently fixed to the floor.

Non-fixtures such as computers, furniture, training equipment and laboratory equipment do not form part of the building.

    Last modified: 12 Oct 2016QC 16311