Hi all, I saw a friend today and her situation is this. She had a place in Woolloomooloo that was her PPOR. During the time she owned this, she also owned a piece of land with a shed on it down the south coast. She sold the Woolloomoloo property. The South coast place became her PPOR. She then built a house on the land (after it became her PPOR.) She sold the house last financial year. It was still her PPOR. Is it as simple as calculating CGT during the time it wasn't her PPOR? Are there any relevant costs to take into account even though it wasn't being utilised for investment purposes during this period?