What is PPOR?
Your PPOR is the home you live in as your primary residence. For CGT purposes, a genuine PPOR is generally exempt when you sell — the most valuable tax exemption most Australians access.
Why it matters for you
The "six-year rule" allows you to move out, rent the property, and still keep PPOR status for CGT purposes — provided you don't claim another property as PPOR during that window. A powerful planning tool for career relocations, travel years, and life transitions.
Last updated: April 2026