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No. You must show more than "residence" to access the main residence exemption. A residence may be an actual "main residence" or a "deemed main residence". Before the new residence gets a choice as a "main residence" (actual or deemed), it must actually become your or your spouse's "main...

"Moving in" is not the issue at all. "Main residence" is not defined in tax law. Therefore it takes its ordinary meaning ... so pick up a dictionary. This is exactly what the AAT will do and then examine all the facts to decide if: (A) It is a "residence" rather than a "dwelling"...

As per Terry ... Aimed at CGT relief for people posted interstate/overseas temporarily who do not have another exempt main residence whilst absent. If they rented out part of thier home prior to vacating then they would only get a partial absence exemption.