Concessions for Individuals & Families - CGT Fundamentals 2025

Explore the CGT discount and key concessions, including main residence exemption, rules for foreign residents and more!

In this unit, we cover:

• Recap from last session

• CGT Discount

  • 12-month ownership requirement

  • Integrity provisions

• Main Residence (Subdivision 118-B)

  • Building, Changing or Ceasing to be a Main Residence

• CGT and Death

• CGT and Relationship breakdowns

• CGT and Non-residents

  • Taxable Australian Property (TAP)

  • CGT Discount and non-residents

  • Life Events Test