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Is the dwelling your main residence?

Last updated 7 July 2015

The following factors may be relevant in working out whether a dwelling is your main residence:

  • the length of time you live there (there is no minimum time a person has to live in a home before it is considered to be their main residence)
  • whether your family lives there
  • whether you have moved your personal belongings into the home
  • the address to which your mail is delivered
  • your address on the electoral roll
  • the connection of services (for example, phone, gas or electricity)
  • your intention in occupying the dwelling.

A mere intention to construct or occupy a dwelling as your main residence, without actually doing so, is not sufficient to get the exemption.

In certain circumstances, you may choose to treat a dwelling as your main residence even though: