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https://www.ato.gov.au/general/c ... ferent-home-to-you/
Having a different home from your spouse
If you and your spouse have different homes for a period, you and your spouse must either:
choose one of the homes as the main residence for both of you for the period, or
nominate the different homes as your main residences for the period.
If you nominate different homes for the period and you own 50% or less of the home you have nominated, you qualify for an exemption for your share. If you own more than 50%, your share is exempt for half the period you and your spouse have different homes.
The same applies to your spouse. If your spouse owns 50% or less of the home they have nominated, they qualify for an exemption for their share. However, if your spouse owns more than 50% of the home, their share is exempt for only half the period you have different homes.
This rule applies to each home the spouses own, whether they have sole ownership or own the home jointly (either as joint tenants or tenants in common).
Your spouse includes another person (of any sex) who:
you were in a relationship with that was registered under a prescribed state or territory law
although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.
This rule also applies if you choose to treat a dwelling as your main residence after you move out, and this choice results in your having a different main residence from your spouse or a dependent child for a period.
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