Moved out and rented your old home: CGT vs land tax

Each rule is checked against real ATO and State Revenue Office worked examples (coverage) before it computes a live figure.

• cgt_foreign_resident_exclusion_denies_main_residence_exemption
• cgt_mr_indefinite_if_never_rented
• cgt_mr_six_year_rule_within_limit
• vic_land_tax_general_scale_2022_23
• vic_land_tax_general_scale_2024_on
• vic_land_tax_ppr_absence_exemption_2021_on
• vic_land_tax_site_value_basis

• Delora doesn't yet encode the land tax rental test that applied before the 2021 land tax year, so it can't say whether your former home was exempt in that year. (regulator guidance)
• Delora only encodes Victoria's general land tax scales from the 2009 land tax year, so it can't calculate that year. (regulator guidance)
• Delora only encodes the that ownership type's land tax scale for the 2024 to 2033 land tax years, so it can't calculate that year. (regulator guidance)
• The 31 December before the that year land tax year falls on the sixth anniversary of your move. Delora hasn't verified how the State Revenue Office counts that exact day, so it won't guess whether the absence exemption still applied. (regulator guidance)
• Moving out because of family violence, or to move into care, is covered by separate absence rules that Delora doesn't encode yet, so it can't answer the land tax question. (regulator guidance)
• A home owned jointly, or alongside other taxable land, is assessed with the rest of your holdings, and Delora doesn't encode how the absence exemption works inside that assessment. It won't give a land tax figure. (regulator guidance)
• As a joint owner who also holds other taxable land you get a separate individual assessment with a joint ownership deduction. Delora needs every owner's holdings for that, so it won't give a figure. (regulator guidance)
• For jointly owned land the surcharge depends on whether every co-owner is absentee, which Delora doesn't model. It won't give a land tax figure. (regulator guidance)
• Land tax is assessed on all the taxable land you own together, and Delora doesn't encode the absence exemption inside an aggregated assessment. It won't give a land tax figure. (regulator guidance)
• A home held in a trust or company follows different exemption rules, which Delora doesn't encode for a former home. It won't give a land tax figure. (regulator guidance)
• Land over 2 hectares, an inherited home, a home you didn't move into straight away, and a home you rented out from the day you bought it each follow rules this checker doesn't cover, so it won't give a CGT figure. (regulator guidance)
• More than one absence ran past its exempt window. Each would need its own cost base and discount test, which Delora doesn't model, so it won't give a CGT figure. (regulator guidance)
• Delora doesn't encode how the 50% CGT discount is restricted for foreign residents, so it shows the gain before any discount and no discounted figure. (regulator guidance)
• You sell on or after 1 July 2027, when the 50% discount is replaced for gains after that date. Delora doesn't encode the replacement yet, so it shows the gain before any discount and no discounted figure.
• A home bought before 20 September 1985 is a pre-CGT asset, which this checker doesn't cover, so it won't give a CGT figure. (regulator guidance)
• You first rented the home before 20 August 1996, when the rule that resets your cost base to market value didn't apply. Delora doesn't encode that case, so it won't give a CGT figure. (regulator guidance)
• The sale is at a loss. Delora doesn't encode how a capital loss on a partly exempt home is worked out, so it won't give a figure. (regulator guidance)
• Part of the gain is taxable, and the ATO then resets your cost base to the market value when you first rented the home. Enter that value to see a figure. (regulator guidance)

• Treating former home as main residence | Australian Taxation Office — Australian Taxation Office (retrieved 11 Aug 2026, last checked 18 Sep 2026). Licence: ATO copyright notice — free reproduction, non-endorsement condition only
• Land tax (historical rates) | State Revenue Office — State Revenue Office Victoria (retrieved 16 Sep 2026). Licence: CC BY 4.0
• Land tax (current rates) | State Revenue Office — State Revenue Office Victoria (retrieved 16 Sep 2026). Licence: CC BY 4.0
• Land Tax Act 2005 (Vic) — authorised version 086 (in force 1 May 2026) — Parliament of Victoria (retrieved 16 Sep 2026). Licence: Victorian legislation — free reuse per legislation.vic.gov.au copyright notice
• Vacant residential land tax (current rates) | State Revenue Office — State Revenue Office Victoria (retrieved 16 Sep 2026). Licence: CC BY 4.0
• Changes to your principal place of residence exemption | State Revenue Office — State Revenue Office Victoria (retrieved 18 Sep 2026). Licence: CC BY 4.0
• Main residence exemption for foreign residents | Australian Taxation Office — Australian Taxation Office (retrieved 18 Sep 2026). Licence: ATO copyright notice — free reproduction, non-endorsement condition only

Figures on this page are drawn from Delora's local knowledge graph, refreshed from these primary sources and checked for changes on a regular schedule. If a figure here looks out of date, the official source above is always the authority — please let us know.