I have a client who is living between Tasmania and Victoria. Approx 50% of the time in both locations. Can you have 2 main residence properties?
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2 replies
Hello,
For tax purposes in Australia, an individual can only have one main residence at any given time. Similarly, a married couple or civil partners can only have one main residence between them. To qualify as the main residence, a property must be lived in as a home. However, if you acquire a new home before disposing of your old one, you can treat both as your main residence for up to 6 months. There are specific conditions for this, such as having lived in your old home for at least 3 continuous months in the 12 months before disposal and not using it to produce income during that time when it wasn’t your main residence. So, while you can’t have two simultaneous main residences, there are provisions for transitional periods when moving between properties.
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Hello,
For tax purposes in Australia, an individual can only have one main residence at any given time. Similarly, a married couple or civil partners can only have one main residence between them. To qualify as the main residence, a property must be lived in as a home. However, if you acquire a new home before disposing of your old one, you can treat both as your main residence for up to 6 months. There are specific conditions for this, such as having lived in your old home for at least 3 continuous months in the 12 months before disposal and not using it to produce income during that time when it wasn’t your main residence. So, while you can’t have two simultaneous main residences, there are provisions for transitional periods when moving between properties.
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See what a main residence is.
Eligibility for main residence exemption | Australian Taxation Office (ato.gov.au)
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