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The Main Residence Exemption Web Series – Part 2

Recorded live 12 Mar 2026
Capital Gains Tax

$195.00 +GST

Audience

This training is recommended for:

  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to:

  • Explain when the ‘home first used to produce income rule’ applies and the practical impact this has on CGT calculations;
  • Understand how the exemption applies in situations where spouses hold multiple properties that could potentially qualify as a main residence;
  • Understand the impact that an individual’s tax residency status has on their ability to access the exemption;
  • Explain when the ‘life events’ exception can be used by non-residents to access the exemption; and
  • Understand how the main residence exemption applies to deceased estates and beneficiaries.
Learning outcomes

Relevancy

This event was presented live 12/03/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

Property transactions are on the ATO’s radar. The ATO wants to ensure that taxpayers are paying the right amount of tax on these transactions and that CGT exemptions or concessions are being applied correctly. When there is a lot of tax at stake, expect the ATO to pay more attention.

Many practitioners have discovered that the main residence exemption rules can become very complex, very quickly. Recent changes to the rules have also increased the level of complexity involved in applying this exemption and clients can be faced with some very unfavourable tax outcomes unless the situation is managed carefully.

Using real life scenarios, we explore the myths surrounding the exemption and the many concessions and opportunities contained within the provisions that you need to be aware of to minimise tax liabilities for your clients.

Session 2: Managing more complex situations
The application of the main residence exemption becomes even more complex in situations where properties are used to produce income, when family groups have multiple properties that could potentially qualify for the exemption, when dealing with non-resident clients and when properties pass from a deceased individual to their estate or beneficiaries.

The aim of this session is to give practitioners confidence when approaching more complex client scenarios, providing a framework for applying the exemption and modified rules that might need to be considered.

Registration includes:

  • 1.25 on demand event with the opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from Knowledge Shop 
  • Access to the recording and materials available to access for 3 months after purchasing the event
  • Reference guides and slides 

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.