(1)  In this section –

conjoined , in respect of a dwelling, means a dwelling that shares, with another dwelling, a wall that –

(a) forms part of both dwellings; and

(b) separates the dwellings;

Register has the same meaning as in the Land Titles Act 1980 ;

strata scheme has the same meaning as in the Strata Titles Act 1998 .

(2)  For the purposes of this Division, the following dwellings are eligible dwellings:

(a) a dwelling that is situated on land that comprises a lot in a strata scheme;

(b) a dwelling which is situated on land described in a folio of the Register that is conjoined with one or more other dwellings that are all situated on land described in one or more other folios of the Register;

(c) a dwelling in relation to which the Commissioner has made a determination under subsection (3) that the dwelling is an eligible dwelling.

(3)  Despite subsection (2)(a) and (b) , the Commissioner may determine, for the purposes of this Division –

(a) that a dwelling is an eligible dwelling; or

(b) that a dwelling is not an eligible dwelling.

(4)  A decision of the Commissioner under subsection (3) is a non-reviewable decision within the meaning of the Taxation Administration Act 1997 .