– see also Period of ownership

Inter-spouse transfers

Commentary – CGT and the Private Residence ¶90-105

Job-related accommodation

Commentary – CGT and the Private Residence ¶50-335 ; CGT and the Private Residence ¶60-235

Main residence election

Commentary – CGT and the Private Residence ¶50-115 ; CGT and the Private Residence ¶50-310 ; CGT and the Private Residence ¶50-315

Marital breakdown, inter-spouse transfers

Commentary – CGT and the Private Residence ¶90-105

Only or main residence

Commentary – CGT and the Private Residence ¶20-025

Separation prior to sale

Commentary – CGT and the Private Residence ¶90-100