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Living away from your home
You may be able to claim an exemption if you move out of your main residence and live in a residence you do not own. You can claim the exemption for up to six years, or up to four years if you cannot live on the land e.g. due to renovation.
To qualify, you must:
have lived there continuously for at least six months before moving away
not own another principal place of residence
only earn income from the property to cover basic property expenses such as rates, water and other amenities
not lease out your property for longer than six months in a calendar year.
If you lease out your property for longer than six months, you’ll need to pay land tax in the following year unless you move back into the home before 31 December. |
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