Hi, looking for clarity on this case.
2 properties are currently owned: PPR and vacant land (acquired more than 5 years ago).
The following is actioned:
How would CGT apply if the home that is now on the vacant land is sold? Would 6-year rule apply?
Thank you
How would CGT apply if the home that is now on the vacant land is sold?
Number of choices. Check the information in this link
Building or renovating your home | Australian Taxation Office
So vacant land can be considered your main residence for up to 4 years before moving in to your new home.
6 year rule can be used on any period immediately after you move out after a dwelling has been your main residence. That rule is below
Treating former home as main residence | Australian Taxation Office
Remember if you own 2 properties at the same time and both have been your main residence then only one can be considered your main residence at any one time.
When calculating CGT with a partial main residence exemption the following guidelines are used.
Partial exemption | Australian Taxation Office
Whether the information in the links can provide clarity is debatable.
How would CGT apply if the home that is now on the vacant land is sold?
Number of choices. Check the information in this link
Building or renovating your home | Australian Taxation Office
So vacant land can be considered your main residence for up to 4 years before moving in to your new home.
6 year rule can be used on any period immediately after you move out after a dwelling has been your main residence. That rule is below
Treating former home as main residence | Australian Taxation Office
Remember if you own 2 properties at the same time and both have been your main residence then only one can be considered your main residence at any one time.
When calculating CGT with a partial main residence exemption the following guidelines are used.
Partial exemption | Australian Taxation Office
Whether the information in the links can provide clarity is debatable.
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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