Scenario是买房者住父母的房子，家里的房子是primary place of residence。然后买房者想买房作为投资，但是会计朋友告诉说如果settle后，要住6个月，之后不管房子是出租还是自己住，CGT都可以免掉。但是我不记得ATO有这个规定，我在ATO的官网也查不到。
我是查到的就是下面这两点 一个关于卖旧房 买新房的6 month rule和持有房产超过12个月的50% discount on capital gain。如果有大神比较熟悉这一块，望告知正确的规则是什么
1. You can avoid paying CGT if you sell a dwelling that's considered your main place of residence. You can only ever have one main residence at any given time unless you're selling your old main residence and buying another. In this case you're entitled to an overlap period of six months as long as the new property will be your new main residence, you lived in the old property for at least three continuous months in the 12 months before you sold it and it wasn't used to produce rent in this same 12 month period.
2. Bill buys a property and rents it out for two years, but later decides to move into it and lives in it for six years. He then sells it, making a capital gain of $400,000.
He only has to pay CGT on a quarter of that amount, which works out to be two years out of the eight which are not eligible for an exemption.
This means Bill would add $100,000 to his taxable income because of the CGT. He's also held onto the property for longer than 12 months, so after taking into account the 50% discount he's entitled to because of this, he would be able to get away with an increase to his taxable income of just $50,000.
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