• Main residence

    Attention

    Warning:

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

    End of attention

    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