Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.115

  (1)   A dwelling includes:

  (a)   a unit of accommodation that:

  (i)   is a building or is contained in a building; and

  (ii)   consists wholly or mainly of residential accommodation; and

  (b)   a unit of accommodation that is a caravan, houseboat or other mobile home; and

  (c)   any land immediately under the unit of accommodation.

  (2)   However, except as provided in section   118 - 120, a dwelling does not include any land adjacent to a building.