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  • Main residence



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    You can ignore a capital gain or capital loss you make from a CGT event that happens to a dwelling that was your main residence. This can change, however, depending on how you came to own the dwelling and what you have done with it - for example, if you rented it out. For more information, see chapter 4.

    Last modified: 18 Sep 2009QC 18323