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.