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Under the six-year rule, a property can qualify for main residence exemption for a period of up to six years if it is being rented out, assuming no other property has been nominated as a main residence
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You can choose to continue treating a dwelling as your main residence for capital gains tax (CGT) purposes for up to six years after you move out – even if it is used to produce income
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The absence rule allows you to continue treating the property as your main residence while you are not occupying it, and provided you did not acquire another main residence, for a period of six years when the property is being used to generate assessable income
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