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Property Capital Gains Tax Identifier

by | Nov 11, 2018 | General

The Property Capital Gains Tax Identifier will help those selling an investment property or their home that was used partially to derive income or operate a business from, determine if any capital gains tax  is applicable and an indication of how much capital gains tax may apply.

I’ve provided some guidance in working through any CGT issues, the simple Property CGT Identifier will highlight the various issues we all need to consider when we sell our home and or an investment property.

As the old saying goes, “Forewarned is Forearmed” –

You can use it to help consider how CGT may apply if you use your home for business or holiday letting, and secondly if you have sold an investment property, holiday home or vacant land how CGT may be calculated.


  1. Principal Home Overview – Exemption or Partial Considerations

  • That may have been used for business
  • Holiday letting via AIRBNB and the like
  • There is estimated to be 115,000 properties listed across Australia in 800 towns and cities, generating $441 million in rental income in 2015/16 by 2.1 million people, averaging $119 a night, according to report by Deloitte Access Economics which was commission by Airbnb.
  • How to calculate a Partial Exemption for Business & Holiday Letting
  • 6 year rule for renting
  • 4 year rule for constructing
  • Inheritance of your home


  1. Affordable Housing stock for investors

    Rental Property , Holiday Homes, Vacant Land

  • What is the cost base (purchase price)
  • What are the different elements that add up to the cost base
  • What adjustments for depreciation is required to the cost base
  • 50% discounts – Individuals – Trust – Companies
  • 12 months + Deferred Settlements
  • Inheritance of a rental property
  • Holding Costs, not able to be claimed


Download Umbrella Property Capital Gains Tax Identifier

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