5Concession for land used for incidental business purposes

#### 5 Concession for land used for incidental business purposes 5 Concession for land used for incidental business purposes > > (1) For the purposes of the principal place of residence exemption, if land owned by a person is used and occupied by the owner primarily for residential purposes but not more than one room is used primarily for business purposes, the use of the land for the purpose of the business may be disregarded if the business is primarily conducted elsewhere. > > > (2) Accordingly, land does not cease to be residential land because of the use of one room primarily for business purposes, even if income is derived from the use of the land for that purpose. > > > (3) Nothing in this clause affects, or is affected by, clause 3.