• Main residence exception

    Private rulings and objections

    This page lists the documents and information we usually need to process private rulings and objections.

    Please send the following documents and information with your:

    Disregard the documents and information on this page that you have previously provided.

    Supporting document requirements

    • Have you always lived in the property?
    • Where more than one property is involved, detail the periods you lived in each property
    • Where you are using the absence rule under section 118-145 of the Income Tax Assessment Act 1997, detail the periods and for which property you have chosen to use the absence rule
    • Is the total land or property (or properties, if more than one is involved) on which the main residence stands less than or equal to two hectares?
    • Has, or will, any land adjacent to the dwelling be used mainly for private and domestic purposes in association with the dwelling?
    • Is any part of the land around the dwelling used to produce income?
    • Where the dwelling was constructed on vacant land, detail
      • whether you moved into the dwelling as soon as practicable after completion
      • whether you lived in the dwelling for at least three months, and
      • the date the vacant land was purchased and whether you are electing for section 118-150 of the Income Tax Assessment Act 1997 to apply?
       
    • If you have a spouse
      • Does your spouse have another dwelling that has been used as their main residence?
      • Does your spouse choose to treat your dwelling as their main residence? If yes, for what period does your spouse choose to treat your dwelling as their main residence?
       
    • If you have ever used the dwelling to produce assessable income
      • When did you first use the dwelling to produce assessable income?
      • What assessable income did you produce from the dwelling?
      • How long was the dwelling used to produce assessable income?
       

    Note: If the dwelling was acquired by you as the beneficiary or trustee of a deceased estate, please refer to the information requirements for Deceased estates.

      Last modified: 30 Jan 2013QC 18980