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Is the dwelling your main residence?

Last updated 16 June 2019

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.

If you were not a resident of Australia for tax purposes while you were living in the property you are unlikely to satisfy the requirements for the main residence exemption.

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