Apologies for another 6 year thread but I just want to confirm a scenario. PPOR bought and moved into on settlement, lived in for 25 years and then got married and moved in with husband in his home. The husbands home was in the same state in a close suburb. This was his PPOR though so the original home is still hers. The PPOR was not rented for the 3 years upon moving out as kids stayed in the home but then for 2 years up to now it was rented out. The house is now going into the market for sale. Now I understand the 6 year exemption in theory but applying it is where it gets hazey. Some websites (although I could not find it on the ATO site) mention that the exemption rule only applies under rules such as moving interstate? Is this the case? And if so is it easy to get around? From what I read it really seems like she should be fully exempt as opposed to paying a CGT on the 2 years it was income producing.