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EnaSong(Initiate)Initiate
1 Apr 2026

Hello,

The unit in NSW has been our family home since Dec 2014 and my husband and myself shares the ownership. I had an commercial office until Oct 2016 then moved to the unit and did work from home. I ceased my self employed business in May 2022 then rented the unit since then. Due to my husband's mobility issue we have decided to sell the unit in 2026. I am wondering how CGT applies in our case. Would 6-year rule apply from the date we rented or the date I used it as home office?

Appreciate your help.

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3 replies
56 views
3 replies

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Most helpful reply

Taxduck(Taxicorn)Taxicorn
1 Apr 2026

6 year rule applies from the date you move out of your home.

If part of your home was used for income producing purposes before you move out then CGT treatment is outlined in link below (see hyperlink "former home used for income before you move out")

Treating former home as main residence | Australian Taxation Office

I would first question whether your business was a home-based business. If not, then CGT wouldn't apply. (if using the 6 year rule)

Deductions for home-based business expenses | Australian Taxation Office

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Most helpful reply

Taxduck(Taxicorn)Taxicorn
1 Apr 2026

6 year rule applies from the date you move out of your home.

If part of your home was used for income producing purposes before you move out then CGT treatment is outlined in link below (see hyperlink "former home used for income before you move out")

Treating former home as main residence | Australian Taxation Office

I would first question whether your business was a home-based business. If not, then CGT wouldn't apply. (if using the 6 year rule)

Deductions for home-based business expenses | Australian Taxation Office

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EnaSong(Initiate)Initiate
2 Apr 2026

Thank you for your reply. I did online tuition work from home until my husband and I rented the unit and moved out from May 2022. Is it safe to think that my work from home won't be counted in the 6-year rule?

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CGT rule of home office period when selling the property | ATO Community