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Example: former home used to produce income for more than 6 years
Roya bought an apartment for $180,000. She immediately started living in the apartment as her main residence:
On 29 September 1996, Roya moved interstate and rented out the apartment and at that time the market value of the apartment was $220,000.
During her time interstate she didn't acquire another property.
In July 2021, she returned to her home state and continued to rent out the apartment.
She sold the apartment for $555,000 under a contract that settled on 29 September 2021.
She incurred $15,000 in agent’s and solicitor’s fees when she sold.
She had no other capital gains or losses.
As Roya rented out the apartment, she can treat it as her main residence during her absence for a maximum of 6 years. This is the period 29 September 1996 to 29 September 2002.
Roya must treat the apartment as though she acquired it:
on the date she first used it produce income (29 September 1996)
at the market value at that time ($220,000).
Roya works out her CGT as follows:
Capital proceeds − cost base = capital gain
$555,000 − ($220,000 + $15,000) = $320,000
Non-main residence days (days over 6-year limit)
30 September 2002 to 29 September 2021= 6,940 days
Ownership period days (from deemed acquisition date)
29 September 1996 to 29 September 2021= 9,132 days
Assessable capital gain
$320,000 × (6,940 days ÷ 9,132 days) = $243,188
She is eligible to use the 50% CGT discount to reduce her capital gain:
$243,188 × 50% = $121,594
Roya is not entitled to a full main residence exemption. She must also report a net capital gain of $121,594 on her 2022 tax return for the period the main residence exemption wasn't applied. |
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