Principal place of residence

Transfer duty

A residence you live in (with your personal belongings) on a daily basis.

Other factors may determine whether a residence is your principal place of residence, such as:

• where your family lives
• the extent of time you live in the residence
• the address you have your mail delivered to
• whether utilities (e.g. electricity, gas and telephone) are connected to the dwelling and the accounts are in your name
• whether the residence address is recorded against your name on electoral rolls.

See the public ruling on occupancy requirements for home and first home concessions (DA085.1).