I've been looking at tiny houses on wheels or portable studios, wondering if I place one at my primary residence and run a home business from it, whether I would still be liable to pay CGT on my property when I sell it later down the track? It wouldn't be a permanent structure.
Hi @San_mus3_2.
It depends on your business structure and if you meet the points where CGT won't apply. Generally If you use your property to produce income, it'll be partly subject to CGT. Take a look at when CGT won't apply for your home-based business. If those aren't met then you'll pay CGT.
To clarify, I meant would I incur any CGT on my primary residence when I sell my primary residence further down the track (like you would if you ran a business as a sole trader from a designated area in your house)?
Hi @San_mus3_2.
It depends on your business structure and if you meet the points where CGT won't apply. Generally If you use your property to produce income, it'll be partly subject to CGT. Take a look at when CGT won't apply for your home-based business. If those aren't met then you'll pay CGT.
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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