• Main residence

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If the CGT asset transferred in a marriage breakdown roll-over is your home, you may be entitled to an exemption from CGT for the period the home was your main residence (see chapter 6 for more information).

    Last modified: 06 Oct 2009QC 27417