Other structures associated with the 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 flat or home unit often includes areas (for example, a laundry, storeroom or garage) that are physically separate from the flat or home unit. As long as you use these areas primarily for private or domestic purposes in association with the flat or home unit for the whole period you own it, they are exempt on the same basis that the flat or home unit is exempt.

However, if you dispose of one of these structures separately from the flat or home unit, they are not exempt.

Last modified: 10 Sep 2010QC 28058