Through case studies speakers broke down the technical requirements, highlighted common pitfalls, and provided clear guidance to assist in application of the exemption.
Key Topics include:
- Calculating full vs partial Main Residence exemptions
- Managing the absence rules and income producing use
- Life Interest and Testamentary Trusts
- Granny flat arrangements.
- Transitioning to aged-care or involving family in property arrangements
- Common ATO audit focus areas
- Practical scenarios, tips, and recent guidance
- Identify risk areas where the exemption may not apply as expected.