• CGT exemption for main residence – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about the exemption from capital gains tax (CGT) for a main residence. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about the exemption for a main residence, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about the exemption for a main residence, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website. If the dwelling was acquired by you as the beneficiary or trustee of a deceased estate, refer to the information requirements for deceased estates.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we require for a private ruling or objection about the CGT exemption for a main residence includes:

    • the length of time you've lived in the property
    • if more than one property is involved, the periods you lived in each property
    • if your issue relates to treating a dwelling as your main residence after you move out, the period or periods that you lived in the property you are choosing to treat as your main residence
    • the size of the land on which the main residence stands
    • the purpose of any land adjacent to the dwelling – whether it is used mainly for private and domestic purposes in association with the dwelling, or if it is used to produce income
    • if the main residence was constructed on vacant land  
      • the date the vacant land was purchased
      • whether you moved into the dwelling as soon as practicable after completion
      • the period you lived in the dwelling
       
    • if you have a spouse  
      • whether your spouse has another dwelling that has been used as their main residence
      • whether your spouse is choosing or chose to treat your dwelling as their main residence, and if so for what period
       
    • if you have ever used the dwelling to produce assessable income  
      • when the dwelling was first used to produce assessable income
      • how long the dwelling was used to produce assessable income
      • what assessable income you produced from the dwelling.
       

    Next steps:

      Last modified: 11 Jul 2017QC 18980