- Jurisdiction
- Australia
- Review date
- 24 June 2026
- Document type
- Evidence report, not advice
- Source posture
- Current checked sources only
Abstract
This report reviews main residence exemption when renting out a home: 2026 evidence report for Australian property investors as at 24 June 2026. It uses ATO main-residence guidance, ATO former-home guidance, ATO moving-home guidance, ATO rental and sharing-economy accommodation guidance, ATO CGT record guidance, ATO foreign-resident main-residence guidance, ATO clearance certificate guidance, Services Australia Age Pension tests, RBA cash-rate data, and ABS Lending Indicators.
As at 24 June 2026, the main residence exemption should be modelled as a dated evidence timeline. The key checks are whether the dwelling was genuinely the home, whether the whole home or part of it produced income, whether the 6-year former-home rule is available, whether another home was claimed, whether a first-income-use valuation is needed, and whether foreign-resident or retirement means-test rules change the sale outcome.
Simple explanation
A home can stop being simple for CGT when it earns income. The safest model records when you lived there, when it earned income, whether another home was claimed, and what evidence supports each date.
Figures
RBA Cash Rate Target, checked 24 June 2026
Income absence 6
Years, if the former-home rule applies
Moving overlap 6
Months, if the moving-home rule applies
Record retention 5
Years after disposal
Certificate processing 28
Days, ATO clearance certificate timing
ATO timing checks include a 6-year income-producing absence cap, a 6-month moving overlap, a 5-year record period after disposal, and up to 28 days for clearance certificate processing.
Rented after move-out 8
Illustrative total rental years
Potentially covered 6
Maximum income-producing absence period
Needs CGT model 2
Years beyond the 6-year cap
Illustrative only: 8 years rented after moving out, with 6 years potentially covered by the former-home rule and 2 years requiring CGT analysis if conditions are met.
Private area 75%
Still mainly home use in this example
Income area 25%
Room, studio, or hosted area
Time rented 40%
Illustrative share of ownership period
Illustrative floor-area split only. ATO guidance requires both floor-area and time checks when part of a home is used to earn income.
Pre-rule marker 1,996
20 August 1996
Valuation required 1
Checkpoint if the rule applies
Tax timeline 1
Store valuation with rental start date
Rule checkpoint only. The ATO says market value at first income use can be needed where the home first produces income after 20 August 1996.
Exemption land cap 2
Hectares associated with the home
Example total land 5
Illustrative larger holding
Needs apportionment 3
Illustrative land outside the cap
ATO guidance allows the main residence exemption for up to 2 hectares of land associated with the home.
Foreign period limit 6
Years or less for life events test condition
Listed life event 1
Required if relying on the exception
Partial exemption 0
No partial exemption if the rule denies access
ATO guidance says foreign residents generally cannot claim the main residence exemption for property sold after 30 June 2020 unless the life events test is satisfied.
Overlap window 6
Months for both homes if conditions are met
Old-home residence 3
Continuous months in prior 12 months
Lookback period 12
Months before old-home disposal
ATO moving-home guidance refers to up to 6 months of overlap and a continuous 3-month main-residence period in the 12 months before disposal of the old home.
Single homeowner $722,000
Part pension cut-off
Single non-homeowner $980,000
Part pension cut-off
Couple homeowner $1,085,000
Combined part pension cut-off
Couple non-homeowner $1,343,000
Combined part pension cut-off
Selected Services Australia cut-offs from 20 March 2026.
Total dwellings 139,794
Quarterly change: -6.2%
Owner occupiers 82,453
Quarterly change: -6.9%
Investors 57,342
Quarterly change: -5.3%
First home buyers 30,241
Quarterly change: -4.3%
Number of new loan commitments for dwellings in March Quarter 2026.
1. Scope and Method
This section explains the source base and the limits of the report.
This report is limited to Australian property, lending, tax, and retirement planning material checked on 24 June 2026. It states general decision rules only. It does not calculate a personal advice outcome.
Official and public sources are used for rule statements and current data. Reddit, forums, and search themes are used only to identify common questions. They are not used as proof of law, tax treatment, or market fact.
References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]
| Evidence type | Use in this report | Limit | Refs |
|---|---|---|---|
| Official guidance | ATO main-residence guidance, ATO former-home guidance, ATO moving-home guidance, ATO rental and sharing-economy accommodation guidance, ATO CGT record guidance, ATO foreign-resident main-residence guidance, ATO clearance certificate guidance, Services Australia Age Pension tests, RBA cash-rate data, and ABS Lending Indicators | Used for rule statements, definitions, and current settings. | [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23] |
| Market and statistical data | RBA, ABS, APRA, Services Australia, and state revenue pages are used where relevant. | Used as current context, not as a forecast. | [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23] |
| Forum and search themes | Used to find common investor questions and confusing terms. | Not used as factual authority. |
2. Evidence Snapshot
As at 24 June 2026, the main residence exemption should be modelled as a dated evidence timeline. The key checks are whether the dwelling was genuinely the home, whether the whole home or part of it produced income, whether the 6-year former-home rule is available, whether another home was claimed, whether a first-income-use valuation is needed, and whether foreign-resident or retirement means-test rules change the sale outcome.
The evidence is read conservatively. A claim is included only when it can be linked to a checked source or is clearly labelled as an illustrative modelling step.
References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]
| Topic | Checked position | Model action | Refs |
|---|---|---|---|
| Main residence exemption is conditional | ATO main-residence guidance treats the home exemption as conditional on the dwelling being the taxpayer home and on other facts such as income-producing use and land size. | Start with a fact timeline rather than a yes-or-no label such as PPOR or family home. | [1] |
| Dwelling and occupation evidence | ATO guidance considers facts such as living in the dwelling, personal belongings, mail, electoral-roll address, connected services, and intention. | Collect bills, electoral records, mail address, insurance, internet, moving records, and dated photos where the occupation period may be questioned. | [1][10] |
| Full exemption baseline | ATO guidance generally supports a full exemption where the dwelling was the main residence for the whole ownership period, was not used to produce income, and sits on 2 hectares or less. | Only use full-exemption treatment after checking whole-period occupation, income use, land area, and residency. | [1][4] |
| Land above 2 hectares | ATO guidance says the main residence exemption can apply to up to 2 hectares of land associated with the home, with larger holdings needing a choice and apportionment. | For acreage, separate the dwelling area, exempt 2-hectare area, and remaining land before estimating CGT. | [4] |
| Former-home rule requires prior home use | ATO former-home guidance applies after a property has been the taxpayer main residence and then the taxpayer stops living in it. | Do not apply the 6-year rule to a property that was rented first and only became the home later. | [2][5] |
| Former home not used for income | ATO guidance says a former home not used to produce income can be treated as the main residence indefinitely if the taxpayer does not treat another property as the main residence for the same period. | Record whether the property was vacant, family-occupied, or otherwise non-income-producing during the absence. | [2] |
| Former home used to produce income | ATO guidance says a former home used to produce income can sometimes be treated as the main residence for up to 6 years after the taxpayer stops living in it. | Create a rental-day count and flag the day the 6-year income-producing absence limit is reached. | [2] |
| More than 6 years of income use | ATO former-home guidance says income-producing use for more than 6 years in one absence is subject to CGT for the period after the 6-year limit. | Run a partial-exemption case for days after the 6-year cap rather than treating the whole gain as exempt. | [2] |
| Multiple absences can be separate | ATO guidance indicates that the 6-year limit can apply separately to each absence that follows a period of living in the property again. | Mark each move-back-in period and require evidence that the property again became the main residence. | [2] |
| Only one main residence at a time | ATO former-home guidance says the taxpayer generally cannot treat another property as the main residence for the same period, except for limited moving-home overlap. | If two owned homes overlap, model which property receives the exemption for each period. | [2][3] |
| Moving-home overlap | ATO moving-home guidance allows both old and new homes to be treated as main residence for up to 6 months if conditions are met, including old-home use for at least 3 continuous months in the prior 12 months. | Use a moving overlap row instead of assuming both homes are fully exempt for the full overlap period. | [3] |
| Rented before moving in | ATO rental-or-business guidance says if a rental property later becomes the main residence, exemption is limited to the period lived in the property. | Apply CGT to the earlier rental period and keep tenant records from settlement through move-in. | [5] |
| Part-home rental is not the 6-year absence rule | ATO guidance for using a home for rental or business focuses on partial exemption where part of the home is used to produce income. | For rooms, granny flats, studios, and hosted areas, model floor area and days instead of applying the whole-home absence rule. | [5][7] |
| Short-stay accommodation | ATO sharing-economy guidance covers renting all or part of a home through accommodation platforms and says CGT main-residence eligibility must consider floor area and period of use. | Capture platform dates, nightly records, fees, cleaning costs, floor area, and periods blocked for private use. | [6][7] |
| Home business use | ATO guidance distinguishes business use that produces assessable income from ordinary private home use, and partial exemption can be needed where the home is used for business. | Separate occasional work from home from a dedicated business area that can affect CGT. | [5] |
| First income-use market value | ATO guidance says where a home is first used to produce income after 20 August 1996, market value at that first income-producing time can be needed for CGT. | Order or support a valuation at first rental, first short-stay, or first business-use date where the rule applies. | [5][10] |
| Discount can fail after first income use | ATO rental-or-business guidance notes that if a home is sold within 12 months of first income-producing use, the CGT discount may not be available for that gain. | Run a no-discount case if the sale follows soon after first income-producing use. | [5][13] |
| Partial exemption needs days and area | ATO rental, business, and accommodation guidance points to period of use and floor-area apportionment when only part of the home or part of the ownership period is exempt. | Use a table with ownership days, non-main-residence days, income-use days, private floor area, and income floor area. | [5][7] |
| Contract date still matters | ATO rental-property CGT guidance says the CGT event for a property sale is generally the contract date, not settlement. | Set the income year from contract date before finalising exemption, discount, and tax-reserve estimates. | [11][12] |
| CGT property exemption tool | ATO provides a capital gains tax property exemption tool to help work out how much property CGT exemption may apply where a property is sold or will be sold. | Use the tool as a cross-check, then keep the underlying evidence and adviser-reviewed assumptions. | [8] |
| Records are part of the tax position | ATO record guidance lists acquisition, disposal, ownership, improvement, and income-use records and says property records should generally be kept for at least 5 years after disposal. | Store the residence timeline and the CGT calculation file after settlement, not only during the sale. | [10] |
| Relationship breakdown can change evidence | ATO relationship-breakdown guidance says a property that was the home of the taxpayer or former spouse can generally receive a full or partial exemption, depending on the facts. | Use combined ownership and occupation facts where a transfer, rollover, or former spouse period is involved. | [9][10] |
| Foreign resident restriction | ATO foreign-resident guidance says foreign residents generally cannot claim the main residence exemption for property sold after 30 June 2020 unless the life events test is satisfied. | Check tax residency on the contract date before relying on a full or partial main residence exemption. | [14] |
| Foreign resident life events test | ATO guidance describes a life events test involving a continuous foreign-resident period of 6 years or less and specified events such as terminal illness, death, divorce, or separation. | Do not infer eligibility from hardship alone. Record the event, dates, residency period, and supporting documents. | [14] |
| Clearance certificates still apply on sale | ATO guidance says Australian resident vendors need valid clearance certificates at or before settlement or the purchaser must withhold from sale proceeds. | Add certificate status to the sale checklist even where the main residence exemption is expected. | [15][16] |
| Sale proceeds can affect Age Pension tests | Services Australia says Age Pension depends on assets and income tests, and assets include property or possessions owned in full, in part, or by interest. | For retirees, model the sale proceeds after CGT and before assuming pension or cash-flow outcomes. | [18][19] |
| Assets test cut-offs are current context | Services Australia assets-test cut-offs from 20 March 2026 include a $722,000 part-pension cut-off for a single homeowner and $1,085,000 for a couple homeowner, before any rent-assistance adjustment. | Use the latest Services Australia thresholds at the time of sale, not a stale retirement model. | [18] |
| Holding-cost pressure is context only | RBA cash-rate data recorded a 4.35% target on 17 June 2026, while ABS March Quarter 2026 lending data shows investor lending remains material. | Use rate and lending data to explain why owners may rent, hold, or sell, but use property facts for the CGT result. | [20][21] |
3. Current Trends and Hot Topics
This section records issues that are current enough to change a buyer workflow, while avoiding forecasts.
A trend is included only when it changes a document check, cash buffer, timing assumption, or adviser question.
References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]
| Current issue | Observed position | Report action | Refs |
|---|---|---|---|
| 6-year rule search demand | Reddit, PropertyChat, and ATO Community threads repeatedly ask whether the 6-year rule is automatic, whether it resets, and whether a property must first be the home. | Answer the question with a dated absence table and the ATO condition that the property must first be the main residence. | [2] |
| Airbnb and room rental confusion | Forum discussions often mix whole-home absence with renting a room or short-stay area while still living in the home. ATO accommodation guidance points to floor-area and time checks. | Create a separate short-stay worksheet with nights, platform income, floor area, and private-use periods. | [6][7] |
| Rented first, lived there later | Search themes show recurring confusion where a property was rented before the owner moved in. ATO guidance limits exemption to the period lived in the property. | Use a pre-residence taxable period row and keep tenant records from the first ownership day. | [5] |
| Retrospective valuation demand | Forum questions often focus on valuations at the start or end of rental periods. ATO guidance makes first income-use market value important in specific cases. | Trigger valuation review when the home first earns income after 20 August 1996 or when the 6-year cap is exceeded. | [5][10] |
| Two owned homes and election choice | Online discussions often say a taxpayer cannot buy another home if using the 6-year rule. ATO guidance is more precise: overlapping main residence choices must be modelled by period. | Compare which home receives the exemption for each overlapping period and record the tax-return choice. | [2][3] |
| Moving overlap misunderstood | The moving-home rule is often reduced to a simple 6-month phrase, but ATO guidance includes conditions about old-home residence and income use. | Add the 3-month residence and 12-month lookback checks to every old-home and new-home overlap case. | [3] |
| Proof of main residence | Property forum questions often involve short occupation periods and whether the ATO would accept the property as a real home. | Collect evidence before sale, not years later, because occupation proof often becomes harder after tenants move in. | [1][10] |
| Lifestyle acreage and 2 hectares | Regional and lifestyle property questions often miss the 2-hectare boundary in ATO guidance. | Ask for land area, title plan, use of land, and valuation split before assuming the whole parcel is exempt. | [4] |
| Foreign resident sale timing | Expat and return-to-Australia questions often focus on past occupation. ATO foreign-resident guidance focuses on residency at disposal and the post-30 June 2020 restriction. | Run the residency-at-contract-date check before any exemption estimate. | [14][11] |
| Relationship breakdown records | ATO guidance and community questions show that former-spouse occupation periods and transfers can matter. | Collect court orders, transfer dates, spouse occupation records, and rollover assumptions before calculating CGT. | [9][10] |
| Sale proceeds and pension planning | Services Australia assets and income tests can change after a home is sold and proceeds are held, invested, or used to buy another asset. | For older owners, run the tax result and the Age Pension means-test result as separate tables. | [18][19] |
| Clearance certificate surprise | After 1 January 2025, ATO foreign-resident withholding settings make clearance certificates part of ordinary residential sale settlement. | Treat the certificate as sale hygiene even when the seller expects a full main-residence exemption. | [15][16] |
| High-rate rent-or-sell decisions | Current cash-rate context explains why owners may consider renting a former home, but tax treatment still follows ATO use and timing rules. | Keep cash-flow stress and CGT exemption analysis in the same report but do not let one replace the other. | [20][2] |
| Tool-assisted but not tool-only | ATO offers a property exemption tool, but the tool result depends on the dates and facts entered. | Use the tool as a check after the evidence timeline is complete, not as a substitute for evidence. | [8][10] |
4. Stress Tests
A useful report shows what can go wrong before it recommends a next step.
The stress tests below are deliberately simple. They are designed to stop a single attractive number, such as a low rate, tax deduction, or high rent estimate, from carrying the whole decision.
| Stress test | Question answered | Conservative action | Refs |
|---|---|---|---|
| Never lived in the property | Would the exemption fail because the property was never genuinely the main residence? | Run a no-main-residence-exemption case and check whether any other CGT concession is relevant. | [1][5] |
| Property rented before owner moved in | Would the pre-residence rental period remain taxable? | Use ownership days before first residence as non-main-residence days in the partial model. | [5] |
| Moved out and rented for more than 6 years | Would the period after the 6-year income-producing absence cap be taxable? | Model the excess period and test whether a valuation or time-apportionment method is required. | [2][5] |
| Moved out and claimed another home | Would claiming a second owned home as main residence remove exemption from the former home for the same period? | Prepare an election comparison before lodging the tax return for the sale year. | [2][3] |
| Room or granny flat rented | Would part of the property lose the full exemption because it produced assessable income? | Model floor area and rental days and keep lease, platform, utility, and layout evidence. | [5][7] |
| Short-stay records incomplete | Would platform calendars, cleaning fees, occupancy dates, or private-use blocks be missing? | Export platform data before closing the account or changing property managers. | [6][7] |
| No first-income-use valuation | Would the owner need market value at first income use but have no valuation or support? | Seek valuation evidence and document why the valuation date is the correct first income-use date. | [5][10] |
| Sold within 12 months of first income use | Would the CGT discount be unavailable for the taxable gain because of timing? | Run the taxable portion without the 50% discount as the conservative case. | [5][13] |
| Acreage larger than 2 hectares | Would land outside the 2-hectare exempt area create a taxable component? | Get valuation support for the chosen exempt area and the remaining land. | [4] |
| Foreign resident at contract date | Would the foreign-resident main-residence restriction deny the exemption after 30 June 2020? | Check residency and life-events test evidence before signing or accepting an exemption estimate. | [14][11] |
| Relationship breakdown transfer | Would former-spouse use, transfer timing, or missing records change the exemption? | Combine both parties ownership and occupation periods in one timeline. | [9][10] |
| Old and new homes overlap longer than 6 months | Would one property lose the exemption for part of the overlap? | Run a choice table for each home and show which periods remain taxable. | [3] |
| No clearance certificate | Would 15% withholding apply at settlement even though the vendor is an Australian resident? | Apply early and model settlement cash if the certificate is missing. | [15][16] |
| Age Pension result changes after sale | Would sale proceeds become assessable assets or deemed financial assets after the home is sold? | Run Age Pension assets and income tests after the sale, separate from the CGT result. | [18][19] |
| Contract near 30 June | Would contract date put the CGT event into a different income year than the settlement cash? | Set tax-year treatment using contract date and hold a tax reserve until the return is lodged. | [11][12] |
5. Portfolio Workflow
The workflow keeps tax, debt, cash flow, and exit risk in the same file.
The same workflow should be repeated before acquisition, refinance, renovation, sale, or retirement planning. This keeps the report predictable across the full portfolio.
| Step | Do this | Evidence to keep | Refs |
|---|---|---|---|
| Build the residence timeline | Record purchase contract date, settlement, move-in, move-out, first rental, first short-stay, first business use, vacancy periods, move-back-in periods, sale contract, and settlement. | Use dated evidence for every period rather than relying on memory. | [1][10] |
| Collect occupation proof | Gather utilities, mail, electoral-roll details, licence address, insurance, internet, removalist records, school records, and evidence of belongings. | Store proof by month where the residence period is short or likely to be challenged. | [1][10] |
| Classify each ownership period | Separate main-residence use, whole-home rental, part-home rental, short-stay use, business use, vacancy, renovation, and sale preparation. | Give each period one classification so later apportionment is transparent. | [2][5][7] |
| Check former-home choices | If the owner moved out, decide whether to keep treating the former home as main residence and whether another home was claimed for the same period. | Prepare a choice table before lodging the sale-year tax return. | [2][3] |
| Map floor area and land area | Record rooms, granny flats, studios, home-business areas, total dwelling area, and land above 2 hectares. | Attach floor plans, title plans, valuations, and rental evidence where apportionment may apply. | [5][7][4] |
| Set valuation dates | Identify first income-producing use after 20 August 1996, end of 6-year absence period, relationship breakdown transfer dates, and any other valuation triggers. | Request valuation support early and record why each valuation date matters. | [5][10][9] |
| Run the ATO tool | Use the ATO property exemption tool only after dates, use periods, and ownership facts are assembled. | Save the tool inputs and outputs with the evidence file and adviser notes. | [8] |
| Calculate the taxable component | Use proceeds, cost base, ownership days, non-main-residence days, floor-area share, losses, and discount rules where relevant. | Keep the formula visible rather than showing only the final tax estimate. | [12][23][13] |
| Check residency and certificates | Confirm tax residency at the CGT event and apply for clearance certificates if selling Australian real property. | Do not finalise settlement cash until residency and certificate status are confirmed. | [14][15][16] |
| Report the sale correctly | ATO property sale guidance requires CGT and main residence exemption reporting in the relevant income year where required. | Make the tax-return treatment match the contract date, exemption choice, and calculated taxable component. | [11][12] |
| Model sale proceeds for retirees | Services Australia applies income and assets tests, and the sold-home proceeds can change the retirement income position. | Calculate CGT, debt payout, sale costs, investable proceeds, and Age Pension effect in separate rows. | [18][19][22] |
| Compare rent, hold, sell, and move-back-in | RBA and ABS data explain market pressure, but ATO rules decide tax treatment. | Use current rates and lending context for cash-flow stress, then keep the exemption analysis source-led. | [20][21][2] |
| Tax adviser review | Main residence cases often depend on small date and use differences that change the result materially. | Review the evidence file before listing, refinancing, moving out, or signing a sale contract. | [1][2][5][14] |
6. Limits and Claim Map
The report supports analysis, not personal financial, tax, legal, or credit advice.
The safest reading is cautious. Use this report to structure questions, identify missing evidence, and prepare adviser conversations. Do not treat it as an approval, forecast, valuation, or tax ruling.
References: [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20][21][22][23]
| Claim | Evidence used | Status | Refs |
|---|---|---|---|
| The 6-year rule is not automatic. | ATO former-home guidance requires a former main residence and sets conditions around income-producing use and other main residence choices. | Supported. The page treats it as a dated election and evidence problem. | [2] |
| Renting part of a home can create partial CGT. | ATO rental, business, and sharing-economy accommodation guidance points to partial exemption using floor area and period of use. | Supported. The page separates whole-home absence from part-home income use. | [5][7] |
| A first-income-use valuation can be essential. | ATO guidance says market value at first income use can be needed where the home first produces income after 20 August 1996. | Supported. The workflow has a valuation checkpoint. | [5][10] |
| Only one main residence usually receives the exemption for the same period. | ATO former-home and moving-home guidance require choice and allow only limited overlap. | Supported. The report uses period-by-period choice modelling. | [2][3] |
| Foreign resident status can remove expected exemption access. | ATO foreign-resident guidance restricts main residence exemption access for property sold after 30 June 2020 unless the life events test is satisfied. | Supported. Residency at contract date is a gate check. | [14] |
| Acreage can require apportionment. | ATO guidance applies the main residence exemption to up to 2 hectares of land associated with the home. | Supported. The page requires title and land-area evidence. | [4] |
| Retirement cash-flow and CGT are separate questions. | Services Australia means tests can apply after sale, while ATO guidance determines CGT exemption treatment. | Supported. The workflow models tax and pension effects in separate rows. | [18][19][1] |
| Market pressure does not decide tax treatment. | RBA cash-rate data and ABS lending data provide context only. ATO guidance sets the tax rules. | Supported. Use market data for why the decision is live, not for the exemption answer. | [20][21][1] |
References
- [1] ATO: Your main residence - home Checked 24 June 2026
- [2] ATO: Treating your former home as your main residence Checked 24 June 2026
- [3] ATO: Moving to a new main residence Checked 24 June 2026
- [4] ATO: Home on more than 2 hectares Checked 24 June 2026
- [5] ATO: Using your home for rental or business Checked 24 June 2026
- [6] ATO: Renting out all or part of your home Checked 24 June 2026
- [7] ATO: Capital gains tax when renting out accommodation Checked 24 June 2026
- [8] ATO: Capital gains tax property exemption tool Checked 24 June 2026
- [9] ATO: Main residence exemption in relationship breakdown Checked 24 June 2026
- [10] ATO: Keeping records for property Checked 24 June 2026
- [11] ATO: Capital gains tax when selling your rental property Checked 24 June 2026
- [12] ATO: How to calculate your CGT Checked 24 June 2026
- [13] ATO: CGT discount Checked 24 June 2026
- [14] ATO: Main residence exemption for foreign residents Checked 24 June 2026
- [15] ATO: Australian residents and clearance certificates Checked 24 June 2026
- [16] ATO: Foreign resident capital gains withholding overview Checked 24 June 2026
- [17] ATO: How to claim rental expenses Checked 24 June 2026
- [18] Services Australia: Assets test for Age Pension Checked 24 June 2026
- [19] Services Australia: Income test for Age Pension Checked 24 June 2026
- [20] RBA: Cash Rate Target Checked 24 June 2026
- [21] ABS: Lending Indicators, March Quarter 2026 Checked 24 June 2026
- [22] Moneysmart: Buying an investment property Checked 24 June 2026
- [23] ATO: Cost base of assets Checked 24 June 2026