I am 64 yo. I have owned an investment property for 13 years. If I sell the investment property, am I able to use the $300K downsizers contribution and pay it into my Super fund? And if not - if I was to move into the unit so it become my principal place of residence - how long would I need to live in the property for, to then be able to claim the downsizer contribution.
Hi Bruce,
I have read the documentation from the ATO that you provided as a link to assist with an answer however, I could not find the answer to the specific question by GF11 namely:
".....how long would I need to live in the property for, to become eligible to claim the downsizer contribution?"
For example; is it 1 , 2,...... 6, 12 months etc??? to meet ATO requirements?
Thank you
Gf11 Not a tax pro so this is only my understanding. You know you can only have one PPOR at a time....So ...before you move out of your current PPOR, get a (Generous) valuation from a RE agent (or 2) to lock in your current capital gain (assuming you have not rented it out before) just in case you need in the future...
You would not have to rent out your old PPOR if you choose to move into your former investment property and establish it as your PPOR (or main residence) in order to qualify for Downsizer... but you would have to make it genuinely your PPOR.
Change your licence, voting enrolment, address on your bank statements etc
I'd be doing it for a year at least, but some say six months, but your intention is important. You can't do something with the intention of avoiding tax.
So is there a reason why you are going to live in your former investment property? Does your current PPOR need renovations? Do you need to live closer to an elderly relative to offer support? Do your children want to live in your current PPOR for a year and you can't stand their music so you're going to live in your ex-investment for a while?
You would still have to pay CGT on 13/14s of the sale but if you are eligible for a part-CGT exemption (1/14) you should be able to contribute $300k of the after-tax component to your Super at 15 per cent.
I just thought of something else - you need to check the following:
If it was your PPOR first, then you rented it out, the gain is apportioned, but not sure if this works if your property was Investment first, then PPOR??
I think it works...but...?
EG PPOR 2 years, I 20 years, 2/22 is exempt from CGT, Downsizer eligible.
Is it the same if the house is I first??
EG I 12 years, PPOR 1 year, 1/13 exempt from CGT, therefore Downsizer Eligible.
(Can an accountant or ATO clarify)
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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