Hi, After reading lots on CGT & PPOR am still confused. Yes I will be asking accountant. Meanwhile hoping brains trust can clarify a few things. 1. PPOR was built by daughter and immediately lived in for 6 months. Then rented out for a few years while overseas. Then moved back in within 6 year period and lived there another year. Then rented out again for another 3 years until now. No valuation was done when first rented out, home was built on vacant land. We may have an agent's written appraisal from that time, but that is all. 2. She plans to purchase new PPOR with partner in both names. As daughters PPOR is rented out now I assume the 6 month overlap rule does not apply. ATO site says she must have lived there for 3 months in past year, and not earned income from it either in that time. Is this correct? 3. She hopes to sell her old PPOR in a year or 2 (or more). If it was sold before new PPOR purchase, it would satisfy 6 year rule re absences for full exemption of CGT. Although I did read somewhere that you need to move back in for 3 months before you sell it. This seems odd, if you sold within the exempt 6 year period surely it would still be exempt? 4. When new PPOR is bought in joint names, is that the point at which old PPOR becomes an investment property and incurs CGT from then on? Can/should a valuation be done then to establish value? Am concerned reading about pro-rata days etc, that once she has a new PPOR she could be slugged CGT on old PPOR sale for the 2 periods that were exempt under the 6 year rule, ie from the very start it was rented out? If so, this seems unfair as it was her PPOR all those years and exempt - surely CGT is only liable on old PPOR from date it becomes an investment property (when she purchases new PPOR)?? Hence need for a valuation at that time? Sorry, but it is very confusing. Any light you can shed is appreciated.