Best to see a tax agent or ask ATO's technical advice or private ruling
Is there any ATO CGT liability on the eventual sale or does the main residence construction concession apply to the whole construction period regardless of tax-residency during construction?
- Impossible to answer, we don't have a crystal ball to see the future
- Better to ask a tax agent or ATO's technical advice. I don't think tax residency is a criteria to use the MRE for building your main residence
Generally, whether or not you can use main residence exemption (MRE) depends on your tax residency at time of sale (if foreign tax resident, need to meet life event test).
May help to read
Building or renovating your home
Main residence exemption for foreign residents
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