For the purposes of
the definition of structure in section 86, the things classified as a
structure are any dwelling, shop, factory, commercial premises, garage,
carport, shed or other building or improvement (whether free standing or
annexed to or incorporated with any existing building on the lot) —
(a) the
construction or erection of which is required to be approved by the local
government or any other authority; or
(b) the
area of which is to be taken into account for the purposes of determining the
plot ratio restrictions or open space requirements for the lot.