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Main residence exemption

Recorded live 8 Feb 2023
Tax concepts

$190.91 +GST

Audience

This training is recommended for all public practitioners. 

Audience

Learning outcomes

On completion of this training, you will be able to:  

  • list the types of accommodation which constitute a ‘dwelling’ 
  • explain how to work out the exempt gain where a dwelling is only partially eligible for the MRE 
  • explain how the exemption is reduced where the dwelling is used for income-producing purposes 
  • outline the choices available under the MRE to a taxpayer who owns multiple dwellings 
  • explain the implications of foreign residency on the calculation of the MRE. 
Learning outcomes

Relevancy

This webinar was recorded live 08/02/2023. 

Relevancy

CPD hours

This training provides 1.5 CPD hours. The legislated CPD hours breakdown for financial advisers is as follows: 

  • Tax (financial) advice: 1.5 CPD hours
CPD hours

This on demand training provides a case study illustrating the application of the main residence exemption provisions in circumstances where: 

  • the dwelling is not the conventional house on a block 
  • only a partial exemption applies and I do not have details of cost base 
  • I start to use my main residence to produce income / to carry on a business 
  • I own multiple properties and want to claim the MRE on the property which will realise the greatest capital gain 
  • my tax residency changes and I do not have details of my cost base 

This training is presented by one of TaxBanter’s experienced tax trainers.

Lee-Ann Hayes
Lee-Ann HayesHead of Tax Education
Tristan Webb
Tristan WebbSenior Tax Trainer
Tim Edgecombe
Tim EdgecombeSenior Tax Trainer
Tiffany Douglas
Tiffany DouglasSenior Tax Trainer
Sheoni Dunlop
Sheoni DunlopSenior Tax Trainer
Michael Bode
Michael BodeSenior Tax Trainer
Phillip London
Phillip LondonSenior Tax Trainer
Lynne Gibson
Lynne GibsonSenior Tax Trainer
Karen Vella
Karen VellaSenior Tax Trainer
George Housakos
George HousakosSenior Tax Trainer
Daniel Biancardi
Daniel BiancardiSenior Tax Trainer
Brian Kamenetzky
Brian KamenetzkySenior Tax Trainer
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