Factually residing in a property and becoming entitled to the main residence exemption is not a act of tax avoidance or a scheme. Part IVA would not apply to a taxpayer making a choice available under law. Avoidance concerns may arise from falsely claiming the concession or disregarding the...
If there is a tenant already the pro-rata CGT method would apply in any event so moving in for a month will just make 1 month of the total period of ownership exempt. Given the intended IP use its a largely futile exercise unless you are thinking the 6 year main residence absence rule AND in the...
