(1) Unless the Secretary otherwise determines, work undertaken by a person is taken not to be gainful work for the purposes of this Part if the work consists of carrying out:
(a) domestic tasks; or
(b) household maintenance tasks; or
(c) gardening tasks; or
(d) similar tasks;
in relation to:
(e) the person's place of residence; or
(f) if the person has 2 or more places of residence--any of those places of residence.
(2) For the purposes of this section, a place of residence includes:
(a) if the place is a dwelling - house--any land or building that is adjacent to the dwelling - house and that is used primarily for private or domestic purposes in association with that dwelling - house; or
(b) if the place is a flat or home unit--a garage or storeroom that is used for private or domestic purposes in association with the flat or home unit.