Main Residence Exemption: Foreign Residents, Matrimonial Breakdown & Deceased Estates

Unpack how the main residence exemption applies to foreign residents, relationship breakdowns, deceased estates and more!

In this session, we cover:

• Brief recap of the Main Residence Exemption​

• Marriage and relationship breakdown​

  • Ownership interest transferred from spouse​

  • Ownership interest transferred from company or trust​

• Deceased estates​

  • Dwelling cost base​

  • Main residence exemption for executor or beneficiary​

  • Dwelling conditions​

  • Sale and settlement within 2 year rule​

  • Use of main residence post-death​

  • Application to life tenants​

• Application of exemption to non-residents​

  • Excluded foreign resident​

  • Foreign resident and life events test​

  • Where deceased is foreign resident at time of death​

Date recorded: 29 August 2025