CGT Determination Number 51

TD 51

Capital Gains: What factors are taken into account in determining whether or not a dwelling is a taxpayer's sole or principal residence?

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FOI status:

may be releasedFOI number: I 1019461

1. Whether a dwelling is a taxpayer's sole or principal residence is an issue which depends on the facts in each case.

2. Some relevant factors may include, but are not limited to:

the length of time the taxpayer has lived in the dwelling
the place of residence of the taxpayer's family
whether the taxpayer has moved his or her personal belongings into the dwelling
the address to which the taxpayer has his or her mail delivered
the taxpayer's address on the Electoral Roll
the connection of services such as telephone, gas and electricity
the taxpayer's intention in occupying the dwelling

The relevance and weight to be given to each of these or other factors will depend upon the circumstances of each particular case.

3. Mere intention to construct a dwelling or to occupy a dwelling as a sole or principal residence, but without actually doing so, is insufficient to obtain the exemption.

Commissioner of Taxation
26 March 1992


ATO references:

ISSN 1037 - 1419

Subject References:
Principal residence exemption;
occupation period

Legislative References:

TD 51 history
  Date: Version: Change:
  26 March 1992 Original ruling  
You are here 29 November 2006 Original ruling + note Repeal provision note
  19 May 2010 Withdrawn