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  • Is the dwelling your main residence?

    The following factors may be relevant in working out whether a dwelling is your main residence:

    • the length of time you live there (there is no minimum time a person has to live in a home before it is considered to be their main residence)
    • whether your family lives there
    • whether you have moved your personal belongings into the home
    • the address to which your mail is delivered
    • your address on the electoral roll
    • the connection of services (for example, phone, gas or electricity)
    • your intention in occupying the dwelling.

    A mere intention to construct or occupy a dwelling as your main residence, without actually doing so, is not sufficient to get the exemption.

    In certain circumstances, you may choose to treat a dwelling as your main residence even though:

      Last modified: 19 Feb 2018QC 51236