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  • Main residence



    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 capital gains tax for the period the home was your main residence (see chapter 6 for more information).

    Last modified: 31 Aug 2010QC 16195