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CGT exemption for main residence – supporting information

Information to supply for a private ruling or objection about the exemption from capital gains tax for a main residence.

Last updated 8 February 2021

Here's a list of the documents and information we usually need to process a private ruling request or objection about the exemption from capital gains tax (CGT) for a main residence. If you provide supporting information this will reduce the time it takes us to process your request.

If you want to apply for a private ruling about the exemption for a main residence, you need to:

  • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
  • provide the supporting information listed below.

If you want to lodge an objection about the exemption for a main residence, you need to:

  • complete and submit the relevant objection form (for taxpayers or tax professionals)
  • provide the supporting information listed below.

Note: Check first whether your question is answered on our website. If the dwelling was acquired by you as the beneficiary or trustee of a deceased estate, refer to the information requirements for deceased estates.

See also

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

The information we require for a private ruling or objection about the CGT exemption for a main residence includes:

  • the length of time you've lived in the property
  • if more than one property is involved, the periods you lived in each property
  • if your issue relates to treating a dwelling as your main residence after you move out, the period or periods that you lived in the property you are choosing to treat as your main residence
  • the size of the land on which the main residence stands
  • the purpose of any land adjacent to the dwelling – whether it is used mainly for private and domestic purposes in association with the dwelling, or if it is used to produce income
  • if the main residence was constructed on vacant land
    • the date the vacant land was purchased
    • whether you moved into the dwelling as soon as practicable after completion
    • the period you lived in the dwelling
     
  • if you have a spouse      
    • whether your spouse has another dwelling that has been used as their main residence
    • whether your spouse is choosing or chose to treat your dwelling as their main residence, and if so for what period
     
  • if you have ever used the dwelling to produce assessable income      
    • when the dwelling was first used to produce assessable income
    • how long the dwelling was used to produce assessable income
    • what assessable income you produced from the dwelling
     
  • if you were a foreign resident for tax purposes when the Australian residential dwelling was sold or disposed of  
    • when you acquired the Australian residential dwelling
    • when you sold or disposed of the Australian residential dwelling
    • the length of time you have been a foreign resident
    • if any of the following life events occurred within six years of you becoming a foreign resident for tax purposes provide full details of the life event(s)  
      • you, your spouse, or your child who was under 18 years of age, had a terminal medical condition
      • you spouse, or your child who was under 18 years of age, died
      • the CGT event happened because of a formal agreement following your divorce or relationship breakdown.
       
     

Next steps

QC18980