CGT exemption for main residence – supporting information

How to lodge

To apply for a private ruling about the exemption for a main residence:

• complete and submit a private ruling application form
• provide the supporting information listed below.

To lodge an objection about the exemption for a main residence:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

Check first whether your question is answered in Property and capital gains tax.

If the dwelling was acquired by you as the beneficiary or trustee of a deceased estate, refer to Deceased estates – supporting information.

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

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 6 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
    • your 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.