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Paspaley v Chief Commissioner of State Revenue [2014] NSWCATAD 217 http://www.caselaw.nsw.gov.au/action/PJUDG?jgmtid=176078 This case is about land tax in NSW - not very relevant to this topic. The criteria for land tax and income tax are very different. Someone may still be able to count...

Depends if lived in first and whether it was counted as the MR during this time.

It is still physically impossible to have 2 main residences. But s118-140 allows a person to briefly count an overlapping period for CGT purposes.

Not necessarily.

income tax legislation refers to a 'main residence' - PPOR is from the old act. It is impossible to have 2 main residences at the same time. There can only be one main. But the legislation allows a person to be absent from a main residence yet still count it is the main residence. So at...