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Principal place of residence

Published on 13 Jun 97 by THE TAX INSTITUTE

Topics covered include: Defining principal residence and circumstances where exemption arises; Home office in principal residence; Short term letting; Adjacent land; Apportionment procedures; Construction and acquisition of principal residence; Principal residence passing through deceased estates.

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Current at 07 August 2009 Click here to expand/collapse more articles by Jane MADDEN.


This was presented at Capital Gains Tax Conference .

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Individual sessions

Principal Place of Residence

Author(s):  Jane MADDEN

Materials from this session:

Value Shifting

Author(s):  James PETERSON

Materials from this session:

Recent Changes Relating to Section 160 ZZS

Author(s):  David COMINOS

Materials from this session:

Rollovers - Small Business

Author(s):  Peter J MCKNOULTY

Materials from this session:

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