Private ruling: Capital gains tax
Date of advice: 12 November 2020
Published: January 2021

Ruling: Q1: Are you entitled to the full main residence exemption under section 118-110 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: No


Relevant legislative provisions: Income Tax Assessment Act 1997 section 118-100 | Income Tax Assessment Act 1997 section 118-135


Subject: Capital gains tax: In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided: