Taxation Determination TD 92/158







[ Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.] | 1. The meaning of 'dwelling' is defined in section 118-115 of the Income Tax Assessment Act 1997 (ITAA 1997). A 'dwelling' includes: | However, except as provided in section 118-120 of the ITAA 1997, a dwelling does not include any land adjacent to a building. | A Structure Built Underground: 2. A structure built underground (e.g. an underground home at Coober Pedy) would constitute a 'dwelling'. There is no requirement that a residential building be constructed above the ground to qualify for exemption. | A Yacht: 3. A yacht may, under certain circumstances, constitute a mobile home or houseboat and therefore, a 'dwelling' for exemption purposes. Provided that the level of facilities is such as to make the yacht habitable, the yacht will be accepted as a 'dwelling'. | A Tent: 4. In most circumstances, a tent will not be regarded as a substantial structure within the scope envisaged by the definition of 'dwelling' in section 118-115 of the ITAA 1997. As the definition connotes a substantial permanent structure, a tent would usually not satisfy this requirement. | Note: Whether a dwelling is a person's main residence is a question of fact. | Commissioner of Taxation 17/09/92 | Previously Draft TD 92/D109


Legislative references: ITAA 1997 118-115 ITAA 1997 118-120
Subject references: dwelling; main residence exemption