It depends on what code/policy you're relying on.
STATE LEGISLATION:
ALL structures are included in the mathematics. This means garages, carports, pergolas, patios and the second storey are all included as calculable 'floor space'.
COUNCIL DCP/LEP
This varies depending on the Council and the type of development you're proposing. Some LEP's don't include garages etc. and some do!
Another two important calculations are:
1. LANDSCAPED AREA (post development) and often requires a percentage be in the rear yard.
2. SITE COVERAGE which is the 'roof areas' of habitable structures only.
Your question relates to NSW but unlike Brisbane Council, where it has one prescription for the entire city, Sydney (for example) has around 50 Councils; all with different FSR and other minimum calculations. The ratios also vary depending on site area.
See the SEPP for example:
http://www.legislation.nsw.gov.au/maintop/view/inforce/epi+572+2008+cd+0+N
Maximum floor area for dwelling houses
The floor area of a dwelling house on a lot must not be more than the following:
(a) 90 per cent of the area of the lot, if the lot has an area of at least 200m2 but less than 250m2,
(b) 85 per cent of the area of the lot, if the lot has an area of at least 250m2 but less than 300m2,
(c) 270m2, if the lot has an area of at least 300m2 but less than 450m2,
(d) 330m2, if the lot has an area of at least 450m2 but less than 600m2,
(e) 380m2, if the lot has an area of at least 600m2 but less than 900m2,
(f) 430m2, if the lot has an area of at least 900m2.
Brazen.