2026

Property Under Surveillance with The Main Residence Exemption

Source: South Australia

Published Date: 6 Aug 2026

 

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Through case studies speakers broke down the technical requirements, highlighted common pitfalls, and provided clear guidance to assist in application of the exemption.

Key Topics include:

  • Calculating full vs partial Main Residence exemptions
  • Managing the absence rules and income producing use
  • Life Interest and Testamentary Trusts
  • Granny flat arrangements.
  • Transitioning to aged-care or involving family in property arrangements
  • Common ATO audit focus areas
  • Practical scenarios, tips, and recent guidance
  • Identify risk areas where the exemption may not apply as expected.

Details

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))

("TTI")

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

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