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Exemption for a dwelling house

  1. Overview
  2. Qualifying conditions for inheritance on, or after, 25 December 2016
  3. Qualifying conditions for a gift on, or after, 25 December 2016
  4. Qualifying conditions for a gift or an inheritance before 25 December 2016
  5. How to claim the exemption
  6. Withdrawal or clawback of the exemption

Withdrawal or clawback of the exemption

The dwelling house exemption will be withdrawn if:

  • you qualified for the exemption, but subsequently acquire another interest in a dwelling house from the same disponer
  • within six years of qualifying for the exemption, you:
    • sell the house and do not replace it with another as your only or main home
    • or
    • no longer occupy the house as your only or main home, unless for the reasons outlined on pages 2 and 4 of this section.

If you sell the house and do not use the full proceeds for a replacement, a partial clawback will apply.

Published: 15 August 2023 Print this page

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