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If you are able to establish the property as your main residence as soon as practicable after settlement, the property can be exempt from the date of settlement. Any Capital Gain/loss will be disregarded; you will not need to report this in your tax return.
In order to determine whether the property was your main residence it would be necessary to consider a range of factors including:
• the length of time the you have lived in the dwelling
• the place of residence of your family
• whether you have moved your personal belongings into the dwelling
• the address to which the you have your mail delivered
• your address on the Electoral Roll
• the connection of services such as telephone, gas and electricity
• your intention in occupying the dwelling
None of the factors on their own are taken to be determinative. The ATO does not specify how long a taxpayer has to live in a property to establish it as their main residence. The more you can show the above factors are satisfied the stronger your argument that the property is your main residence.
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增加孩子的自信心 (2010-3-8) lilygu2005 
发表于 2015-12-14 22:31
