s 47
In forceWhat is a single dwelling house
Chapter 2Valuations
Part 2Valuation methodologies
Division 5Allowances and concessions
Subdivision 2Exclusive use as a single dwelling house or for farming
47 What is a single dwelling house
(1)
A single dwelling house is—
(a)
a dwelling used solely for habitation by a single household; or
(b)
a building consisting of 2 flats used solely for habitation; or
(c)
a building consisting of 2 self-contained units, known as a duplex, and used solely for habitation.
(2)
Subsection (1)(a) includes a dwelling used solely for habitation by a single household—
(a)
part of which is used or available for use as a furnished room or furnished rooms; or
(b)
with a single self-contained flat.
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