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  1. Terry_w

    The six year rule

    This could be true in some circumstances, but not all. There is also no requirement to live there 6 months. The legislation doesn't specify any minimum period so theoretically 1 day would be enough as long as you could reasonably argue that it was your main residence during this period.
  2. Terry_w

    The six year rule

    The ATO is only providing a guide. You should look at the actual legislation. s 118-145 Income Tax Assessment Act 1997 http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s118.145.html
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