Income tax – Main home exclusion to the bright-line test

QWBA – If a person has two or more homes, which home is their main home for the purpose of the main home exclusion to the bright-line test?
This QWBA explains how to determine which home is a person’s main home for the purpose of the main home exclusion to the bright-line test, where the person has two or more homes that they use as a residence.  This item will only be relevant if a person has two or more homes that they use as a residence.  A holiday home is unlikely to be used as a residence so this item will not be relevant if a person’s second home is a holiday home.  If a person has two or more homes that they use as a residence, their main home will be the one with which they have the greatest connection.
 
IS – Income tax – How absences affect the main home exclusion to the bright-line test
This Interpretation Statement considers whether the main home exclusion to the bright-line test applies when a person leaves their home for a period during the bright-line period.  A person might temporarily leave their home during the bright-line period for many reasons.  Holidays, work secondments, renovations or financial reasons are possible scenarios.  However, absences may affect the application of the main home exclusion.

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