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no need to move back in to claim the 6 years

The relevant piece of law is s 118-145 ITAA97. This says, basically, if you are absent from your main residence you can still count it as your main residence for a period of up to 6 years after you move out. There is no definition of main residence, no minimum time that you have to live in a...

OSR don't administer income tax, the ATO do, but no need to notify them about changing use. As the property is a rental now, assuming you never lived in it, it will always be subject to CGT based on a time basis. What you should have done was live in one or all of these properties from...