Sorry if this has been asked before;
I bought my own home in 2017, got transferred to the country with work in July 2019 and so rented out my primary residence. The 6 year rule is set to expire in July 2025. Do I have to move BACK into the home and live in it for 12 months prior to selling to avoid CGT?
Thanks
There is no time limit. You only need to be able to demonstrate that you have moved back in. See link on 6 year rule
The main residence exemption (MRE) can apply for up to 6 years regardless of whether you move back to it.
You really should have a meaningful discussion with an experienced accountant.
Ask your friends and colleagues to recommended a Chartered Accountant, CPA, or Chartered Tax Adviser.
S/he can describe and discuss the many relevant taxing issues, and help you conclude good outcome/s.
Don't forget that any "free advice" you receive in this forum, is worth what you paid for it, ie nil (GST included).
There is no time limit. You only need to be able to demonstrate that you have moved back in. See link on 6 year rule
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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