CGT Determination Number 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
- 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
Commissioner of Taxation
26 March 1992
NO CGT Cell PRE
Principal residence exemption;