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This question is related to Australian CGT.

I purchased an off the plan with the intention to move in and live. My situation has changed, moved interstate and the price has gone up by 15%.

How do I calculate CGT in this case, considering the fact that I got a job offer interstate and moved out of the state where the property is?

As far as I know, if it's a job offer, I am eligible to get exemption, but I have never lived in the property - circumstance changed.

Because my questions has not been answered for a long time, I found a link that could explain, so can please answer to my question?

https://austaxpbr.com.au/document/PBR_27188

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For residential property, the only exemption to Capital Gains Tax is the Primary Residence Exception. Your question implies you never lived in the property, so the Primary Residence Exception does not apply. There are exceptions for, as you say, temporary moves. The details are long and complex and you've provided no information to resolve (you need to know purchase dates, settlement dates, when you took up the job interstate, how often you move back from there to the state you bought the apartment in). For complex cases like that, I suggest acquiring an accounting degree or consulting someone with one. Or you can head to your local library and review the Australian Master Tax Guide; search for the definition of a Primary Residence. The discussion on the matter goes on for a few pages in small, terse print.

Your question also implies that you have not sold it. Is it sitting vacant? If you've rented it out, you can probably kiss your Primary Residence Exception away.

Capital Gains Tax becomes payable upon a CGT Event; the most common one is sale. If you haven't sold the property, no CGT is payable.

The effect of timing on this stuff can be complex, I'd suggest an accountant.

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