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The Main Residence Exemption Web Series

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An in-depth look at the problem areas and the issues that arise in practice

Managing complex situations
Opportunities you can’t afford your clients to miss

A Live Instructor Led 2-Part Web Series

Property transactions are on the ATO’s radar. The ATO wants to ensure that taxpayers are paying the right amount of tax on these transactions and that CGT exemptions or concessions are being applied correctly. When there is a lot of tax at stake, expect the ATO to pay more attention.

Many practitioners have discovered that the main residence exemption rules can become very complex, very quickly. Recent changes to the rules have also increased the level of complexity involved in applying this exemption and clients can be faced with some very unfavourable tax outcomes unless the situation is managed carefully.

Using real life scenarios, we explore the myths surrounding the exemption and the many concessions and opportunities contained within the provisions that you need to be aware of to minimise tax liabilities for your clients.

 

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AU $305 ex GST members
AU $390 ex GST non-members

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Register Office*

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AU $790 ex GST members
AU $895 ex GST non-members

Register Office*
Total 2.5 CPD Hours (est.)

Dates & Details

Recorded: 5 & 12 March 2026

 

 *Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.

What we cover

This practical webinar series debunks many of the myths surrounding the exemption and covers a wide range of real-life scenarios that practitioners encounter when trying to apply the exemption for their clients.

What's included?

  • 2 x 1.25 hour (est.) webinars
  • 3 month access to Q&A embedded webinar recording - so don't worry if you can't make all of the live dates
  • Reference notes
Session 1: Fundamental main residence exemption concepts
1

Session 1: Fundamental main residence exemption concepts

March 5, 2026

Practitioners can not apply the main residence exemption to client scenarios accurately without having a fundamental grasp on some key concepts and features of the rules. In this session we explore the key concepts that practitioners need to understand so that they can not only apply the rules correctly, but also be in a position to provide valuable proactive advice to clients.

with Deb Ghuliani

2

Session 2: Managing more complex situations

March 12, 2025

The application of the main residence exemption becomes even more complex in situations where properties are used to produce income, when family groups have multiple properties that could potentially qualify for the exemption, when dealing with non-resident clients and when properties pass from a deceased individual to their estate or beneficiaries.

The aim of this session to give practitioners confidence when approaching more complex client scenarios, providing a framework for applying the exemption and modified rules that might need to be considered.

with Michael Carruthers

Our presenters

Senior Trainer (Tax), TaxBanter

Deb Ghuliani

Debbie

Deb joined the tax training industry after 13 years in Corporate tax at a Big 4 CA practice. Her high level of tax consulting experience and lively personality combine to ensure that clients receive an informative yet entertaining training session.

Deb has practical experience in dealing with tax issues affecting many industries, particularly manufacturing, telecommunications and resources. Deb also has significant experience in relation to international tax matters resulting from her 4 year secondment to the M&A division of the London office of the Big 4 CA firm where she worked and a 1 year secondment to an Australian subsidiary of a global listed multinational group.

Tax Director, Knowledge Shop

Michael Carruthers

ProfileMichaelCarruthersMichael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.

He was also an expert panel member for the Board’s review of tax impediments facing small business.

Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.

The General Terms and Conditions can be accessed here.