I have registered my home address as the address of my company. However, the only business-related activity conducted at the property involves administrative work performed on a laptop. There is no separate commercial fit-out, and the property continues to be used primarily as my principal place of residence.
Would the limited business use result in any CGT liability on the portion of the home used for administrative purposes when the property is sold?
Just using it as a mailing address and for admin is not usually enough for your home to be considered 'using your home for income producing purposes' and therefore should not expose you to CGT (nor entitle you to deductions for occupancy costs). Have a read of this link
Hi @DerekW,
You’re only entitled to a partial main residence exemption if both of the following apply:
If you didn’t have a specific area set aside exclusively for business and you didn’t claim occupancy expenses, the main residence exemption isn’t affected. CGT doesn’t apply on sale because of that limited business use.
If you later set aside a room exclusively as a place of business and can claim occupancy expenses, the exemption becomes partial from that point. Small business CGT concessions may be available if eligibility criteria are met.
You can use the CGT property exemption tool to calculate the portion of your home that may be subject to CGT if your circumstances change.
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
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