2015 apartment was purchased with the intention of becoming main residence. Was tenanted on purchase so let the tenants finish their lease before moving in. Rental income was declared. Moved into the apartment within 12 months of owning and lived in the apartment as main residence for 13 months. Then moved out due to relationship breakdown and the apartment was rented again after we moved out. Rental income was declared for this period. No other property has been purchased in the meantime.
Can I claim the apartment as my main residence and use the 6 year rule so that the time from when I moved into the apartment to the sale is exempt from CGT?
This would leave the CGT period as the purchase date (using the actual cost base) to the day before I moved into the property and would exclude the time it was rented after I moved out.
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