Scenario 1: Say, I demolish my PPOR (live on rent elsewhere) and build duplex on that land and sell them both. Will I incur CGT on the propert(y)ies, assuming there is a profit? OR will that be exempt as it is my only PPOR? Scenario 2: Say, I demolish my IP and build duplex. Sell one and live in other. How will the CGT be calculated in this case?