A Capital Gain Tax question I have a chance to purchase an apartment overseas OF THE PLAN. I’m paying a full price now, but the complex where this apartment will be, is going to be built in 4 years. In 4 years time I will receive the title (there is no separate title for the land) and I intend to use this place as my PPOR for some years and live there. In the meantime I’m living back home in OZ in my PPOR. In 4 years time, after the apartment is completed I will sell my PPOR here and move overseas for some years. QUESTION: How can ATO qualify this apartment in case I want to sell it in 8 years time (4 of which it was built and other 4 I had lived in it as a PPOR) in case it will increase in value? I’m not planning to rent it out, I only intend to live in it. I’m mostly interested in their qualification of the BUILDING PERIOD (which is 4 years) before I will move in. I understand that I cannot have 2 PPORs at the same time (or can I in some special circumstances?). Thanks for your help.