A detached building on the same land cannot be an 'excluded residential occupancy' within clause 4(1) of Schedule 1A of the Land Tax Management Act 1956 (NSW) because it is not 'contained' within a building used by the owner for residential purposes. For the 2005-2008 tax years, a three-bedroom house constituting a 'single dwelling' is excluded from the definition of 'flat' and therefore cannot be an excluded residential occupancy. Whether leave is required to appeal a costs decision under s 119(1A)(c) of the ADT Act when the appeal accompanies a substantive appeal remains unresolved.
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