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The ATO considers the following examples to be buildings, structures, works, surfaces, or sub-surfaces:
- aerodrome runways
- apartments
- breakwaters
- bridges
- canals
- commercial buildings
- communications, internet, and electrical infrastructure
- dams
- duplex houses
- electricity power plants
- elevated highway
- flats
- footpath, kerb, and guttering
- furnaces
- garages
- golf courses
- harbour works
- high-rise flats
- highways
- housing buildings, including prefabricated housing
- industrial buildings
- jetties
- lakes
- mine sites
- office buildings
- oil refineries
- parking lots
- pipelines
- power plants
- railways
- roads
- semi-detached houses
- sewage storage and treatment plants
- sheds
- sports fields
- streets
- television or radio transmission towers
- tunnels
- water tanks
- waterworks.
Last modified: 20 Aug 2025
