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1. You can choose to continue to treat an income producing dwelling as your main residence after it has ceased to be your main residence for a maximum period of six years. If a dwelling ceases to be your main residence more than once during your ownership period, the maximum six year period can apply in relation to each period of absence. All periods of income producing use during all absences, are not aggregated to calculate the six year period. This means that when you move out again, the six year period will start again from the time you start renting this property again.
2. When you move into the dwelling, it must again become your main residence after each absence. There is no requirement for you to stay for more than a year each time you move in. According to the tax office, a minimum period is not specified because whether the dwelling again becomes your main residence is a question of fact. The ATO in its Taxation Determination TD 51 states the following:
• Whether a dwelling is a taxpayer's sole or principal residence is an issue which depends on the facts in each case, some relevant factors may include, but are not limited to:
o the length of time the taxpayer has lived in the dwelling
o the place of residence of the taxpayer's family
o whether the taxpayer has moved his or her personal belongings into the dwelling
o the address to which the taxpayer has his or her mail delivered
o the taxpayer's address on the Electoral Roll
o the connection of services such as telephone, gas and electricity
o the taxpayer's intention in occupying the dwelling
• The relevance and weight to be given to each of these or other factors will depend upon the circumstances of each particular case.
• Mere intention to construct a dwelling or to occupy a dwelling as a sole or principal residence, but without actually doing so, is insufficient to obtain the exemption.
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两机三镜，再战纽西兰 (2012-4-14) 老陶 
发表于 2015-4-8 21:56
