Other Structures Associated With THE Dwelling
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/real-estate-and-main-residence/other-structures-associated-with-the-dwelling
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.