Скачать или смотреть 澳洲房产增值税减免 - 6年法则的应用

澳洲税务局官方链接 - 6年法则
https://www.ato.gov.au/Individuals/Ca...

Eligibility
The property must:

have been your main residence first – you cannot apply the main residence exemption to a period before a property first becomes your main residence
have stopped being your actual main residence – that is, you stopped living in it.
If the property was continuously your main residence, the usual rules for the main residence exemption apply. This means if you use it to produce income, such as rent, you will be entitled to only a partial main residence exemption from CGT.

If you are a foreign resident when a CGT event happens to your residential property in Australia (for example, you sell it), you are no longer entitled to claim the main residence exemption. See Main residence exemption for foreign residents.