The Main Residence Exemption: Session 1 - Accurium

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The Main Residence Exemption: Session 1

Recorded live 27 Feb 2025

Tax concepts

$190.91 +GST

We look at the fundamental concepts that practitioners need to understand to be able to apply the rules accurately including:

How to determine whether a client has established a property as their main residence and records that should be kept by clients
Common situations which prevent access to a full exemption
When the exemption can extend to land and other structures on the property
How to apply the 6 month overlap rule
The impact of using a property to earn income, including for short term rental purposes
Applying the absence rule and when the 6 year period can be reset
How to work through the rules dealing with dwellings that are being constructed or renovated and the limitations that can impact on the effectiveness of this concession

Registration to this event includes:

1.25 hour (est.) on-demand event
3 month access to Q&A embedded webinar recording after purchase
Reference notes

Presented by

Rae Ni Corraidh

Tax Adviser

Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

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