Hi Anita
No, the DEVRES does not need to be applied to single dwellings under construction.
The underlying principle for DEVRES is to capture uplift from one property to many properties such as single property into 10+ apartments that is currently under construction. Dual occupancies and secondary dwellings need not be identified for DEVRES.
Treasury and Revenue NSW are aware that some councils may have identified more than they needed to and are ok to receive the additional data, so if you have (or anyone else that reads this has) done that you don’t need to change anything.
Hope this is helpful.
Regards,
Andrew
