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Your main residence – home

Find out if your home is exempt from CGT, and what happens if you rent it out.

Last updated 29 June 2023

Eligibility for main residence exemption
Check if you qualify for the main residence exemption and whether your home is considered a dwelling.

Moving to a new main residence
Find out when the exemption starts for your new home and ends for your old home.

Treating former home as main residence
How the CGT main residence exemption works if you move out and use the 6-year rule when renting out your former home.

Living separately to your spouse or children
How to use the main residence exemption if you live in a different home to your spouse or children.

Using your home for rental or business
Find out how your main residence exemption will be affected if you earn income from your home.

Building or renovating your home
How to get the main residence exemption for your land while your build your future home.

Destruction of your home
Check if your insurance payment or land is exempt from CGT.

Compulsory acquisition of your home
Find out if the payment you receive for compulsory acquisition of your home is exempt from CGT.

Home on more than 2 hectares
Choose which part of your property is exempt from CGT if it is larger than 2 hectares.

Main residence exemption for foreign residents
Check if you meet the life events test as a foreign resident to exempt your home from CGT.