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MarcusT(Initiate)Initiate
29 Sept 2025

Hi There,

Just wondering if an overseas student who purchased a property to live in while he is studying in Australia. And after graduated, he applied a temporary working visa and moved to other state to work and rented out the property.


In the above circumstance, if he sells the property before he leaves Australia, he should have the main residence exemption from CGT and able to apply the 6 years ruling as he is tax residence during his study and work period regardless of the visa that he is holding?


Many Thanks.



98 views
1 replies
98 views
1 replies

All replies

RachelATO(Community Moderator)Community Moderator
30 Sept 2025

Hi @MarcusT,


Eligibility for the main residence exemption (MRE) depends on the person's tax residency, not the visa type. If the student is an Australian resident for tax purposes, they may be eligible for the MRE when selling the property.


The ‘6-year rule’ could apply if:

·        the property was their main residence before moving out

·        they didn't claim another property as their main residence during this time

·        they remained an Australian resident for tax purposes.


You can check out our article on CGT and property for more details on the MRE and 6-year rule.

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