2023 Main residence exemption

The main residence exemption – tips, traps, trips and tricks

Published Date: 5 Sep 2023


The CGT main residence exemption is a significant but deceptively complex concession, with many ways it can be gained, or inadvertently lost due to demolition, death, or absence.

This session will consider:

  • The significance of “adjacent land” for primary producers
  • Keeping the exemption when demolishing or subdividing the family home
  • When one dwelling can be two CGT assets
  • Planning for sea and tree changers with 2 dwellings
  • Impacts of death and inheritance
  • Absences, especially for foreign residents; and
  • Implications of the increasing use of main residences to derive income through modern work practices and “side hustles”.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: Neil Brydges CTA
  • Published On:5 Sep 2023
  • Took place at:MCEC Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


2023 Main residence exemption

Share this page