• Inherited main residence

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    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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    If you inherit a deceased person's dwelling, you may be exempt or partially exempt when a CGT event happens in relation to it. The same exemptions apply if a CGT event happens in relation to a deceased's estate of which you are the trustee.

    Last modified: 04 Mar 2016QC 27527