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Main Residence Exemption

Main residence exemption - House never lived in by taxpayer (LMS_CO_015)


Description
After completing this course (watching this video, and reading the accompanying material) you will be able to:

1. Identify the factors that are relevant in determining whether a dwelling will qualify as a taxpayer’s main residence
2. Determine whether the basic condition for the CGT main residence exemption, that the dwelling was actually the taxpayer’s main residence during their ownership period, has been satisfied in the relevant circumstances.

CPD Time: 30 TAGS: Grad Tax, CGT

Content
  • Video - Main residence exemption - House never lived in by tax payer
  • Materials - Main residence exemption - House never lived in by taxpayer
  • Test - Main residence exemption - House never lived in by taxpayer
Completion rules
  • All units must be completed