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  1. Paul@PFI

    Property tax

    Moving in will create a very small period of time when the main residence exemption is satisfied. May be worthwhile considering the 6 month overlap allowed if the former home is sold so you can move out asap. The total capital gain must be apportioned on a time basis so that the exempt %...
  2. Paul@PFI

    Property tax

    Is an amount being paid by the developer ? Thats likely CGT event 1. Then if you exercise the option is a further CGT event.
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