If an individual entered into a contract to construct, repair or renovate a home on land they already owned, and they die before certain conditions are met, the trustee may choose that the home and land be treated as the deceased's main residence for up to four years before the home became (or was to become) their main residence.
This choice can be made if the deceased dies:
- before the home is finished
- before it was practicable for the home to be their main residence, or
- before they had lived in the home for three months.
If the trustee makes this choice, no other dwelling can be treated as the deceased's main residence during that time.