6 years

From: Jas

Hi there :)

You can move out of your PPOR for six years without attracting CGT when you sell.

How long do you have to be back before you can do another lot of six years? Or is it six years over the total ownership of the property?


To paraphrase Charles Mackay – By the vile arts of stock-jobbers!
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Reply: 1
From: Gail H

Dale will know for sure, but my understanding is that the six years starts running afresh every time you move back in. From what I've read though, the rule is not hard and fast, in that the overall question is whether its still your primary residence. The tax office can still consider other things, like whether you stayed on the electoral roll, whether you purchased elsewhere etc. These factors can't give you more than 6 years (the 6 year move out rule is a maximum for any particular period of moving out), but the fact that you moved out for less than 6 years is not the only test, so does not in itself guarantee you CGT free gains.

How did I do Dale?

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Reply: 1.1
From: Dale Gatherum-Goss

Hi Gail! Hi Jas!

You can claim the 6 year exemption on a number of times as the law has no limits on this exemption.

The only trap worth noting is that you must live in the house before you rent it out.

As Gail said, the facts will speak for themselves. So, if your electoral roll enrollment shows that you moved back into the house; the gas, electricity, rates etc show your name then there is real proof that you have indeed moved back in before deciding to rent out the house again.

Have fun

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