Sorry for another question on the 6-year exemption rule but I am not very clear on a few things. I bought a property about 2 years ago. After settlement, the previous tenants stayed there for a month before they vacated and I moved in right after. During that tax year, I also declared the rental income and expenses for that one month. I've been staying in it till now but am looking to rent a place to be closer to the city. I plan to sell the house when the market picks up. 1) If I move out now, do I have to get it valued? Can I not do it so that if it sells soon, the valuation will be what the seller is willing to pay and not the value for purpose of CGT? 2) If I rent it out until it sells (assuming < 6 years) am I right to say that it'll be exempt from CGT during that time? 3) Based on apportionment rules, I am assuming that the CGT applies to the first month before I moved in and made it my PPOR? So the ratio will be 1month: 24+ months?