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You don't have to nominate the PPOR until you sell a property, but then you are committed. If you sell property 1 in 2014 and claim the full exemption (check with your accountant), then you will HAVE to pay CGT for property 2 for the period 1997 to 2014. If you wish to maintain the CGT...

You can claim exemption for property 1 for 6 years after the time you moved out. After this you can no longer claim CGT PPOR exemption regardless of whether the house was rented or not. This is only provided you do not claim PPOR exemption for another property during the 6 year period. I...