Your main residence - home

Check if you qualify for the main residence exemption and whether your home is considered a dwelling.

Find out when the exemption starts for your new home and ends for your old home.

How the CGT main residence exemption works if you move out and use the 6-year rule when renting out your former home.

How to use the main residence exemption if you live in a different home to your spouse or children.

Find out how your capital gains tax (CGT) main residence exemption is affected if you earn income from your home.

How to get the main residence exemption for your land while you build your future home.

Check if your insurance payment or land is exempt from CGT.

Find out if the payment you receive for compulsory acquisition of your home is exempt from CGT.

Choose which part of your property is exempt from CGT if it is larger than 2 hectares.