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garlingk(Newbie)Newbie
2 June 2026

Hi. I am seeking advice on applying the ATO's 6-year rule to treat a former residence as my main residence.

I purchased Property A in early 2020 and moved in to live in the property.

I moved out of Property A in January 2021 to move into a rental. I rented out Property A from this point.

I purchased Property B in early 2022 and moved in to live in the property.

I moved out of Property B in June 2024 to move into a rental. I rented out Property B from this point.

I sold Property A in October 2025. I sold Property B in November 2025.


For CGT purposes, am I able to treat Property A as my main residence from January 2021 until the sale date in October 2025 and Property B as an investment property for the entire time I owned it?


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Taxduck(Taxicorn)Taxicorn
2 June 2026

On facts presented. yes. (assuming you are a tax resident)

Guidelines below

Treating former home as main residence | Australian Taxation Office

You only need to consider the following to be eligible.

Property A was your main residence since purchase, you moved out, you sold it within 6 years of moving out. You can consider this property as your main residence for this absent period.

Any other property owned during this period is subject to CGT.


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Can I Apply the 6-Year Rule? | ATO Community