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:
- you no longer live in it; for more information, see Continuing main residence status after dwelling ceases to be your main residence, or
- you are yet to live in it, but will do so as soon as practicable after it is constructed, repaired or renovated and you will continue to live in it for at least three months; for more information, see Constructing, renovating or repairing a dwelling on land you already own.