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Principal Place of Residence (PPR) - All Australians are able to claim a capital gains tax exemption for their PPR. If you do not live in the property, you may still be able to access this exemption provided a PPR Election is completed. Further, you may continue treating the property as your PPR for a period of 6 years even if it is being rented.
More details, refer to ATO 's website:
http://www.ato.gov.au/corporate/ ... =/content/86191.htm |
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