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Main residence exemption: is it the devil or an angel in the details? podcast

Member Price: $35.00
Non Member Price: $43.00

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Published on 21 Jul 22 by NATIONAL DIVISION, THE TAX INSTITUTE

A person’s main residence in many cases is their most significant asset. The tax concessions available on a main residence are arguably the most generous in the tax legislation. However, in some cases, actions, inactions, or wrong decisions can result in the main residence exemption being lost in whole or part. Against this background, and in the context of the main residence exemption, the presenters address:

  • Deriving income from a main residence
  • Demolishing and rebuilding
  • Relationship breakdowns
  • Asset protection
  • Succession and deceased estate issues and;
  • Foreign residents

Author profiles

Neil Brydges CTA
Neil Brydges, CTA, is a Principal in Sladen Legal’s tax group. Neil primarily practises in direct taxes and GST, with a focus on the taxation of trusts, deceased estates, property, corporate tax, M&A and Division 7A. Neil has also advised extensively on cross-border taxation issues. Neil is an Accredited Specialist in Taxation Law and a member of the Tax & Revenue Law Committee with the Law Institute of Victoria, Chair of the Tax Committee of the Law Council of Australia, and a Chartered Tax Adviser with The Tax Institute. - Current at 21 January 2026
Click here to expand/collapse more articles by Neil Brydges.
Edward HENNEBRY
Click here to expand/collapse more articles by Edward HENNEBRY.

 

This was presented at Yarra Valley Tax Retreat .

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Individual sessions

Setting up your structure – considerations when commencing a new business

Author(s):  Linda Tapiolas

Materials from this session:

Main residence exemption: is it the devil or an angel in the details?

Author(s):  Neil Brydges,  Edward HENNEBRY

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Property investment and diversifying wealth

Author(s):  Andrew HENSHAW

Materials from this session:

When divorce rears its (potentially) ugly head – managing tax issues that arise in a marriage or relationship breakdown

Author(s):  Paul HOCKRIDGE

Materials from this session:

Deceased estates and tax-effective estate planning: Some key issues

Author(s):  Miranda STEWART

Materials from this session:

Divorce, death and super – how to exit an SMSF

Author(s):  Philippa Briglia,  Philip BRODERICK

Materials from this session:

Division 152

Author(s):  Michael PARKER

Materials from this session:

How we all became the Brady Bunch! Navigating tax, super and structuring issues for blended families

Author(s):  Leanne Connor

Materials from this session:

When it all needs to come undone – Dismantling structures

Author(s):  Mark Molesworth

Materials from this session:

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