Free, and nothing changes on this page. One email, then only if the rates change or a deadline is close. Unsubscribe in one click.
Every calculation is unlocked. Change a date, a price or an assumption and re-run it as many times as you like — nothing is deducted, nothing counts down, and none of it expires.
Before you sign the contract
You lived in it. Then you moved out, rented it to somebody else, and now you are selling. Somewhere in those dates is the answer to whether you owe nothing or you owe six figures — and nobody in the sale is going to raise it with you.
A registered tax agent works it out for $1,500 to $4,000, over weeks, and usually after the contract is already signed. We do it in three minutes — the day count, the cost base, and every lawful treatment of the sale priced side by side.
A rough guide only. It assumes you lived in it for four years before renting it out and have $110,000 of other income in the year you sell. The full calculator asks for every one of those properly.
If this is you
The rules are in one subdivision of one Act, they are written for administrators, and the two that matter most have no form to lodge and no letter to trigger them. Nobody in a property sale is obliged to mention either one.
An offer is on the table and the paperwork is being drawn up. Whatever the tax consequence turns out to be, it is fixed the moment somebody signs — and it will not be worked out until a return is prepared next winter.
Cost base, apportionment, the third element, the absence choice, the market value substitution rule. Five terms, all real, all with figures behind them, none of them in language anybody outside a tax practice uses.
Six years is real, and it is six years per absence, and only while the place is earning rent, and only if the choice is actually made on the return. Four conditions, and the version that gets passed around the family has none of them.
On a home bought fifteen years ago in a capital city the assessable gain is routinely six figures, and it lands on top of whatever else is earned that year. The honest answer is that it depends entirely on four dates.
You put in the dates and the two prices. We count the days, build the cost base element by element, apply every rule that is in play, and put every lawful way of reporting the same sale in order. No appointment, no engagement letter, and nothing to sign.
Three questions, thirty seconds, and you will know roughly where you stand. It costs nothing.
The loss
Dan and Priya bought a Marrickville terrace in 2011, lived in it for three years, moved to the Central Coast and rented it out. In November 2026 they sell it for $2,050,000. Three lawful ways of reporting that sale can be priced on the rules as they stand, four more turn on which side of 1 July 2027 they sign, and nobody has to tell them which is which.
Dan and Priya are invented, and so is their terrace. What is not invented is any of the arithmetic: the rules are in Subdivision 118-B of the Income Tax Assessment Act 1997, the rates are the 2026–27 individual rates, and every figure above is computed by the same engine the report runs on. Watch it produce them, or read their whole report.
The alternatives
| Guess What most people do |
A tax agent Registered, and able to advise |
Main Residence CGT This calculator |
|
|---|---|---|---|
| What it costs | Nothing now, sometimes six figures later |
$1,500 – $4,000 | $249 |
| How long it takes | An afternoon of worrying | Two to six weeks | Under 3 minutes |
| Arrives before you sign | Usually not | ||
| Every lawful treatment priced | |||
| Day count shown so you can check it | Usually not | ||
| Advice you can act on |
The clock
Every one of them is a date somebody else set — Parliament, the calendar, or the tenant who moved in. Miss one and the choice gets made for you at a price you did not pick and cannot change back, because a contract date cannot be un-signed.
A capital gain belongs to the income year the contract is signed in, not the year it settles. Sign on 29 June and it is assessed this year, on this year's income; sign on 2 July and it is next year's. These figures are the — rates. Which date counts, and why.
While a former home is earning rent, the choice in section 118-145 covers six years of each absence — measured from the day the first tenant moved in. Past that day every further day of renting is a taxable day, and waiting does not get it back. How the six-year rule actually works.
The lowest marginal rate falls again on that date under the cuts legislated in 2025, and a gain is taxed at the rates of the year its contract falls in. The top margin on a large gain today is — including the Medicare levy, and the discount that halves it first is —.
The report
The free estimate tells you roughly where you stand. This is the part that gives you the actual numbers and puts every treatment in order. Thirteen sections and twenty charts, on your own dates, with every working shown so you can check it or argue with it.
See a real one, free — Dan and Priya's whole report, with the open half exactly as a customer sees it, and the assistant live on it for two questions.
How it works
If you can find the dates on two contracts, you can use this. Simple mode asks eight short screens. Advanced adds the ownership costs, the improvements, the land, joint ownership and a second dwelling.
When you bought it, when you moved in, when you moved out, when it first earned money, and when you are signing. Plus what you paid and what you are getting. We never ask for your name, your tax file number, your Medicare number or a bank detail — there is nowhere on this site to put one.
The taxable percentage of your gain, the day count behind it, which rules are in play, and every lawful treatment named with what it means. Not the tax itself — that is what the report is for.
$249 opens the full report: every treatment worked out and put in order, so the expensive one is obvious before the contract is anywhere near a pen. PDF included, ready to hand to your accountant.
The main residence exemption rules in the Income Tax Assessment Act 1997, and the 2026–27 individual income tax rates. Every section number is on the report.
Nothing is a black box. The day count is printed stretch by stretch and the cost base element by element, so you can check any figure against your own contracts.
We are not registered to give it, and the arithmetic is the part most people are missing anyway. The report ranks on one measure and never recommends.
If the report does not apply to your circumstances, tell us what went wrong within 14 days and it is refunded in full.
Included with the report
Every report comes with an assistant that has read your report — your dates, your day count, your options — and answers questions about it in plain English. Not a search box and not a help page. It knows what your report says because it has been given it.
An example of the kind of answer it gives, on the sample report's figures.
Pricing
One payment, no expiry, nothing to renew, and we never keep your card. It opens the whole report and lets you redo the sums as often as you like — which matters here, because the appraisal changes, the valuer comes back with a figure, and the settlement date moves.
Prices in Australian dollars. Paid securely through PayPal — card or PayPal balance, no account needed. See a sample report before you decide.
Questions
If a dwelling was your main residence and you move out, you can choose to keep treating it as your main residence while you are away. If it is earning rent, that choice lasts up to six years for each absence. If it is not earning anything, it can last indefinitely. Each time you move back in and genuinely re-establish it as your main residence, a fresh six-year period starts.
The part people miss: the choice is made by the way you fill in your tax return, not by lodging a form. Nothing prompts it and nothing reminds you.
Section 118-192 says that if you first use your home to produce income after 20 August 1996, and you would have been fully exempt had you sold it the day before, you are treated as having bought it on that day for its market value. Every dollar of growth before that day leaves the calculation — and so does every day before it, including the years you were living there.
It cuts both ways, which is why it is worth working out rather than assuming. It also needs a valuation of that one particular day.
Take the gain, work out what share of your ownership days the dwelling was not your main residence, tax that share, halve it if you owned it for more than 12 months, and add it to your income for the year. On the 2026–27 rates the top marginal rate is 47% including the Medicare levy, so the last dollars of a large gain are taxed hard.
This calculator does the day count for you and shows every step, including the ones most returns leave out.
Generally not. From 1 July 2020 a foreign resident at the time the contract is signed gets no main residence exemption at all — not a reduced one, none — however long they lived there. There is a narrow "life events" test for an absence of six years or less.
Residency for tax is a question of fact rather than of citizenship or visa, and it is tested on the day of the contract. That makes it a date, which makes it something this calculator can price.
No. This is an information service: it applies the published rules to the dates and figures you enter and shows what they produce, with every working visible. It ranks options on one stated arithmetic measure — what the sale leaves you after capital gains tax — and does not recommend one.
A registered tax agent typically charges $1,500 to $4,000 for this analysis, and that includes advice we are not registered to give. Bring this to them and the conversation starts at the question that actually needs a licensed answer.
After that the dates are the dates. The income year is fixed, the day count is fixed, and every rule in this calculator is applied to facts nobody can change. Three minutes now is the cheapest three minutes in the whole sale — and the only ones that happen while the answer is still yours to move.
No card. No sign up. Your answer on the next screen.
Four dates and two prices. That is the whole of what it takes to find out.
Most calculators work out a capital gain. This one works out how much of it the main residence exemption takes back — the days, the six-year rule and the market value reset — and then prices every lawful option side by side.
Income tax rates as at —. The main residence rules themselves are not indexed and have not moved since 1 July 2020.
Your estimate
The gap between the best and the worst lawful treatment of your own sale.
You can provide a different email to use as your login - or the PayPal one
And you can ask it questions. Your report comes with an assistant that has read it and explains any figure in plain English — if you want it. It is given the amounts on your report, never your name or your email, and the conversation stays in your browser.
A link straight back to this estimate, the taxable share of your gain, and the date your six-year window closes. One email, and it keeps.
One email, then only if the figures change or a deadline is close. Unsubscribe in one click. We never sell your address.
Before the contract is signed
Once the contract is signed the dates are the dates, and the tax follows from them. This report counts the days, builds the cost base, applies the six-year rule and the market value reset, and prices every lawful way of reporting the same sale — so the decision is made on arithmetic rather than on whichever box got ticked.
Yes, it is included, and using it is entirely your choice. It sits behind one button on your report and does nothing until you press it — nothing in the report is held back from somebody who never opens it.
When you do ask it something, what it receives is the figures on your report: amounts and categories. Not your name, not your email address, not your account, and never a Medicare number, tax file number or bank detail — we do not hold those in the first place. The name you can put on the report cover is optional and is not part of what it is given. The conversation stays in your browser tab and is gone when you close it, and we record that a question was asked without recording what it said.
Section 5 of the privacy policy sets out exactly what does and does not travel, including who processes it.
No. You pay once and the access is yours. There is no subscription and nothing renews. PayPal handles the payment, so we never even see your card number.
That is the normal case, and it is why access never expires. Run it on the appraisal you have now, run it again when the valuer comes back with a figure for the day it was first rented, and again if the settlement date slips into another income year. Every re-run is free and there is nothing further to buy.
Main Residence CGT provides information, not financial product advice. We are not licensed to give personal financial advice and we never tell you which option to pick. What we do is apply the published rules to the figures you enter and show you what they produce, with every working visible. Your real position is set by the Australian Taxation Office on the return you lodge, and by the dates on the two contracts you sign. Any market value this calculation rests on has to come from a qualified valuer rather than from an estimate.
The full report opens the moment the payment clears, on the dates you have already entered.
You can provide a different email to use as your login - or the PayPal one
Worked examples
Every one of them is selling a home they once lived in. The dates and the prices are invented; not one of the figures is. Each card is solved when this page loads, by the same engine the paid report runs on, against the 2026–27 rates — so if a rate changes, this page changes with it and nobody has to remember to edit it.
Taxable gain = the whole gain × (days it was not your main residence ÷ days in the ownership period). That is section 118-185 and there is nothing else to it. Every date on these cards is one of those days.
Section 118-145 lets you keep treating a former home as your main residence while you are away — up to six years of each absence if it is let, and with no limit at all if it sits empty. The choice is made by the way the return is filled in, not by lodging a form.
If the place first earned income after 20 August 1996 and you would have been fully exempt the day before, section 118-192 treats you as having bought it that day at market value. It is not optional, and it moves the answer in both directions.
Everything below is those three facts in real dollars, for thirteen different households. Worked out on the current rates.
Your own figure depends on five dates — when you bought it, when you moved in, when you moved out, when it first earned a dollar, and when you sign the sale contract — and on two prices. Change any one of them and the answer changes, sometimes by more than the other six put together.
Every lawful way of treating the sale of Dan and Priya's former home, and what each one leaves them after capital gains tax. Same property, same $2,050,000 sale price, same cost base — the difference is only in which choices are made and when the contract is signed. Open Show Details on any of them — those panels are live on this page.
Four numbers, on the sale as they entered it — contract dated 1 November 2026. Everything after this explains where they came from.
Read it as: 51.7% of a $1,017,000 gain is assessable. The rest is exempt because the dwelling was their main residence for 2,192 of the 4,536 days in the ownership period the Act measures. That fraction, and nothing else, is what the main residence exemption does.
The treatment on those four cards is "Make the six-year absence choice for the whole absence". Section 118-145 lets you keep treating it as your main residence while you are away. While it is earning rent that choice covers up to six years of each absence.
The main residence exemption is a fraction of days, so this is the whole of it. Every stretch from the day they bought it to the day the contract is signed, and what the rules do with each one. The ownership period the fraction is measured over runs from 1 June 2014 to 1 November 2026.
| What was happening | From | To | Days | How it is treated |
|---|---|---|---|---|
| Living in it | 1 June 2011 | 1 June 2014 | 1,096 | Your main residence |
| Away and rented out — inside the six years | 1 June 2014 | 1 June 2020 | 2,192 | Covered by the section 118-145 choice |
| Away and rented out — past the six years | 1 June 2020 | 1 November 2026 | 2,344 | The six-year window is spent |
Section 118-185 in one line. Taxable gain = the whole gain × (days it was not your main residence ÷ days in the ownership period). On these dates that is $1,017,000 × 2,344 ÷ 4,536 = $525,540.
The three years they actually lived there are not in that fraction. They are before the ownership period starts, because the market value rule in the next section but one restarted the clock on the day the first tenant moved in. That is the single most counterintuitive thing on this page and it is worth reading twice.
The cost base is the half of this sum that returns get wrong, because four of its five elements are things nobody kept a receipt for. Here is theirs, element by element, and what the gain comes to once it is subtracted.
| Element of the cost base | Amount |
|---|---|
| Market value when it was first rented | $950,000 |
| Capital improvements since then | $38,000 |
| Selling costs | $45,000 |
| Ownership costs (third element) | $0 |
| Less capital works deductions claimed | $0 |
| Cost base | $1,033,000 |
| Sale price | $2,050,000 |
| The gain | $1,017,000 |
The third element is the one most people never claim. Section 110-25(4) lets rates, land tax, insurance, interest and non-capital repairs go into the cost base for a property bought after 20 August 1991 — but only to the extent they were not deductible, which means the years the dwelling earned nothing. Dan and Priya recorded none, so there is nothing in that line.
Section 118-192. Because the dwelling was their main residence right up to the day it first earned income, they are taken to have bought it on 1 June 2014 for what it was then worth. It is not a choice and not a concession: where the conditions are met the rule applies whether or not anybody works it out.
It cuts both ends, which is why it is not automatically good news. Substituting the market value removes every dollar of growth before 1 June 2014 from the gain — $301,000 of it here — and it also removes every day before that from the ownership period, including the three years they were living there. Their ownership period drops from 5,632 days to 4,536, so the taxable share rises from 41.6% to 51.7%. On these figures the first effect outweighs the second by $5,406, and on a home that grew hardest after it was rented it would not.
It rests on a valuation of one particular day. 1 June 2014 — not the day the tenant moved in if that was different, and not the closest sale in the street. A retrospective valuation from a qualified valuer is what makes the figure provable; the $950,000 above is the one they entered.
Section 118-145. While a former main residence is earning rent, the choice to keep treating it as your main residence covers six years of each absence. Their first income-producing absence began on 1 June 2014, so that window closed on 1 June 2020.
The clock counts income-producing days only. A stretch sitting empty does not spend it, and there is no time limit at all on an absence that earns nothing. That is the single most misread line in the subdivision.
It restarts. Move back in, genuinely re-establish the dwelling as your main residence, and the next absence gets a fresh six years. Re-establishing is a question of fact rather than of paperwork — where the mail goes, where the electoral roll says you live, whose furniture is in it, and how long for.
Ranked on one measure and one only: what the sale leaves them after capital gains tax. The top row leaves the most.
| # | Treatment | Taxable share | Tax | Leaves them | Behind the leader |
|---|---|---|---|---|---|
| 1 | Move back in for six months, then sell | 49.7% | $116,763 | $1,888,237 | — |
| 2 | Make the six-year absence choice for the whole absence | 51.7% | $121,502 | $1,883,498 | −$4,739 |
| 3 | Sell now and make no absence choice | 100% | $236,995 | $1,768,005 | −$120,232 |
The last row is what a return produces when nobody works out the dates. Not because it is wrong to file it that way, but because the choice in section 118-145 is made by how the gain is reported rather than by lodging anything — so a return prepared without thinking about it has made the choice. On Dan and Priya's figures that costs $120,232.
Three rows, not seven. Four more lawful treatments exist on these dates — moving back in for twelve months, re-establishing it and letting it again, holding it two more years, and signing in the next income year — and every one of them puts the contract on or after 1 July 2027, when the 50% discount is replaced by cost base indexation and a minimum 30% rate. Nobody can yet price a contract dated after that day, so those rows are not ranked against these. They are shown with their exemption arithmetic, which is exact and unaffected, in section 10 of the full report.
Everything above is real arithmetic on a fictional household. Run yours and this half opens on your own dates.
And you can ask it questions. Every report comes with an assistant that has read your report and explains any figure in it in plain English. Using it is entirely your choice, it does nothing until you press the button, and it is given the amounts on your report and never your name, your email or your account.
That is somebody else's answer. Yours takes about three minutes and costs nothing.
The link may have already been used. If you are still getting emails, write to us and we will stop them by hand.
Guides
Written for somebody who owns one house they used to live in, not for a tax practice. Plain English, the 2026–27 rates, every section number named so you can go and check it, and the arithmetic written out rather than described.
Reading is useful. Knowing what this is about to cost you is better.
The cost base
The main residence rules are generous to somebody who can show what happened and unforgiving to somebody who cannot. On a house held for twenty years, the paperwork is the whole difference — and most of it is recoverable if you know who to ask.
| Document | What it settles | Where to get it back |
|---|---|---|
| Purchase contract | The start of the ownership period | Your conveyancer's file, or the state land titles office |
| Purchase settlement statement | Stamp duty, adjustments, legal fees | The conveyancer or solicitor who acted |
| Sale contract | The end of the ownership period, and the income year | Your agent or conveyancer |
| Selling agent's account | Commission and marketing — second element | The agency |
| The first lease or first agent's statement | The income time, to the day | The managing agent, or your own bank records for the first rent received |
| Rental statements | Which years were income-producing | The managing agent; annual summaries go back years |
| Retrospective valuation | The cost base, where section 118-192 applies | A qualified valuer, commissioned now |
| Council rates history | Third element for non-let years | Ask the council for a rates payment history |
| Land tax assessments | Third element | The state revenue office |
| Loan interest summaries | Third element — often the largest part | The lender; historical summaries on request |
| Insurance renewals | Third element | The insurer or broker |
| Strata levy ledger | Third element for a unit | The owners corporation or strata manager |
| Builder and trade invoices | Fourth element — capital improvements | The trades, your bank statements, and council DA records for anything approved |
| Utility accounts in your name | Evidence of when you actually lived there | The retailer; connection and disconnection dates |
| Electoral roll and licence history | Evidence of main residence | The AEC and the state road authority |
Half of this subject is about where somebody's home was, and that is a question of fact rather than a document. What answers it is an accumulation: the address on the electoral roll, on the driver's licence, with the bank, the employer, the super fund and the insurers; where the mail went; when the electricity was connected in your name and how much of it you used; where the furniture was.
It matters most in two places — whether you moved in as soon as practicable after settlement, and whether you genuinely re-established the dwelling as your main residence after an absence. Both are questions the Commissioner decides on the whole picture. Moving back in before you sell.
The general rule is five years from the date you lodge the return in which the gain is reported. For a property held twenty years that means holding paperwork from the year you bought it for twenty-five years in total, which is longer than most people keep anything.
The practical version: scan everything property-related into one folder the day it arrives, and never throw the folder away. It takes minutes a year and it is the difference between claiming the third element and not.
Four phone calls and one email cover most of it. The council for a rates history, the lender for an interest summary, the managing agent for the rental statements and the first lease, the insurer for the renewal history, and the conveyancer who acted on the purchase for the settlement statement.
Then, if the market value rule applies, a valuer for the one day that matters — and that is the one worth starting first, because it takes the longest. The valuation, and which day it is for.
Reasonable estimates supported by whatever evidence exists are better than leaving an element at zero, and the ATO's own guidance accepts that historical records are sometimes irrecoverable. What it does not accept is a round number with nothing behind it.
Where a fact rather than a figure is missing — the exact income time, whether an arrangement was commercial — a private ruling settles it in advance and binds the Commissioner on the facts you set out. It is free and it is written, and it is a great deal cheaper than an amendment two years later.
If you do nothing else, get these five things into one folder before the property is listed.
The two contracts. Front page of each is enough — they carry the dates that decide the ownership period and the income year.
The purchase settlement statement. It has the stamp duty on it, which is frequently the largest single item of the second element of the cost base and the one most often left out.
The first lease or the first rental statement. It fixes the income time to the day, and two separate rules hang off that date.
A rates payment history from the council. One phone call, and it usually covers a decade. It anchors the third element and, incidentally, confirms who was living there.
A loan interest summary from the lender. The largest part of the third element on any property bought with a mortgage, and the easiest to obtain while the loan still exists. Once the loan is discharged it becomes noticeably harder.
Everything else on the table above is worth having. These five are worth having first, because each of them is either irreplaceable or gets harder to obtain the longer it is left.
Run your figures with the ownership costs at zero, then again with an estimate. The difference is exactly what an afternoon of phone calls is worth.
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About
Millions of Australians have done exactly the same thing: bought a home, lived in it, moved for work or family, rented it to somebody else, and then years later put it on the market. Somewhere in those dates is the difference between owing nothing and owing a six figure amount, and it is decided by facts that were settled years ago — the day the first tenant moved in, whether the place sat empty or earned rent, and which of two homes was nominated for which years. By the time a return is prepared, none of it can be changed. The one thing that still can be is the date on the sale contract, and that is usually agreed by an agent for reasons that have nothing to do with tax.
None of this is secret. It is in Subdivision 118-B of the Income Tax Assessment Act 1997 — section 118-110 for the full exemption, 118-185 for the day count, 118-145 for the six-year absence rule, 118-192 for the market value substitution, 118-190 for business use and 118-120 for the two hectare limit — with the tax itself in the individual rate schedule for the year the contract is signed. Anybody can read all of it. Almost nobody does, because it is written for administrators, the rules that matter most have no form to lodge and no letter to trigger them, and the arithmetic is a day count over fifteen years that nobody is going to do on the back of an envelope.
Main Residence CGT does one thing: it applies those published rules to your dates and shows you, in full, what they produce. Every stretch of your ownership listed with what the rules do to it, the cost base built element by element, every lawful way of reporting the same sale priced and put in order on one stated measure, and five sensitivity runs so that every assumption in it can be argued with rather than taken on trust. You can check it, disagree with it, or hand it to somebody who can act on it.
We do not tell you what to do. We are not registered tax agents, we are not licensed to give personal advice, and the report ranks options without recommending one — because the arithmetic is the part people are missing, not the opinion. Your assessment is made by the Australian Taxation Office on the return you lodge. Here is what the advice costs and what it adds if you decide you want that as well.
Short version: we hold as little as we can, we never ask for the identifiers that matter most, and the calculation runs on your own device. The long version is below, because you are entitled to it.
This policy explains how XTO Pty. Ltd. (we, us, our) collects, holds, uses and discloses personal information, and how you can access, correct or complain about it. We handle personal information in accordance with the Privacy Act 1988 (Cth) and the Australian Privacy Principles (APPs).
It applies to calculatedchoices.com.au and to every email we send you. It does not apply to any third party site we link to.
We do not ask for, and you should never send us, your Medicare number, tax file number, tax file numbers, bank account numbers or any government identifier, bank account details or card number. The calculator does not need them. If you send one to us anyway we will delete it rather than store it.
We do not collect sensitive information as defined in the Privacy Act — health information, racial or ethnic origin, political or religious beliefs, sexual orientation, or criminal record. Where the calculator asks about care needs it asks about funding categories, never about a medical condition.
Information you give us
Information collected automatically
In your browser, on your device. The figures you type into the calculator are processed locally to produce your result. They are transmitted to us only if you choose to save a scenario to your account. If you never save one, we never receive them.
Two exceptions, and both are things you have to choose to do:
A paid report comes with an optional assistant you can ask questions about your own figures. It is the one part of this site that sends anything to a third party, so it is set out here in full.
It is entirely your choice, and it does nothing until you use it. Nothing is sent anywhere unless you open the assistant and ask a question. If you never open it, this section does not apply to you at all, and the rest of the report works exactly the same.
What is sent when you do ask
What is not sent
What travels is a set of amounts and categories. On its own it does not identify anybody, and we do not send anything alongside it that would.
Who processes it
The request is answered by Google's Gemini API, which processes it outside Australia — see sections 10 and 11. We do not train any model on your figures and we have no arrangement permitting anyone to do so; what Google does with data sent to its API is governed by its own terms, which we do not control.
How long it is kept
Because the assistant is optional, you can have the entire paid report without any of the above ever happening. Nothing in the report is withheld from somebody who never opens it.
We use the following, and nothing else:
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The site runs entirely over HTTPS. Passwords are stored as salted PBKDF2 hashes, not as text anyone here can read. Access to the database is restricted to those who need it. No system is perfectly secure, and we cannot guarantee the security of information transmitted over the internet, but we take reasonable steps to protect it from misuse, interference, loss and unauthorised access, modification or disclosure.
If a data breach occurs that is likely to result in serious harm, we will notify you and the Office of the Australian Information Commissioner as required by the Notifiable Data Breaches scheme.
If you give us your email address for a free estimate we may follow up about the full report. Every commercial email we send identifies us and carries a functional unsubscribe link, as required by the Spam Act 2003 (Cth). We action unsubscribes immediately. You will still receive transactional email — receipts, access details and password resets — because those are not marketing.
Write to support@calculatedchoices.com.au. We will:
We will respond within 30 days and will not charge you for making a request. We may need to verify your identity first.
If you think we have breached the APPs, write to support@calculatedchoices.com.au with "Privacy complaint" in the subject line. We will acknowledge within 5 business days and respond substantively within 30 days.
If you are not satisfied with our response, you may complain to the Office of the Australian Information Commissioner: oaic.gov.au, 1300 363 992, or GPO Box 5288, Sydney NSW 2001.
The site is intended for anyone selling a home they once lived in. It is not directed at children and we do not knowingly collect personal information from anyone under 18.
We may update this policy. The effective date at the top changes when we do. Where a change is material we will tell you by email or by notice on the site before it takes effect. Continuing to use the site after that means you accept the updated policy.
Privacy Officer
XTO Pty. Ltd. (ACN [ACN NOT SET])
Level 1, 457 Elizabeth Street, Surry Hills NSW 2010
support@calculatedchoices.com.au
Plain English, because the whole point is that you understand it. Section 6 is the one that matters most — please read it before you rely on anything here.
By using calculatedchoices.com.au (the site) or buying a pass you agree to these terms. If you do not agree, do not use the site. In these terms we, us and our mean XTO Pty. Ltd.; you means the person using the site or, where you use it on behalf of another person or an entity, both you and that person or entity.
You must be at least 18 and legally able to enter a contract. The site is intended for use in Australia and applies Australian law and the main residence exemption rules in the Income Tax Assessment Act 1997 only. If you use it from outside Australia you do so on your own initiative and are responsible for local compliance.
Main Residence CGT is an information and calculation service. It applies the main residence exemption rules in the Income Tax Assessment Act 1997 to figures you supply and reports what those rules produce, showing its workings and naming the fee schedule used.
It is not financial product advice, personal advice, legal advice, tax advice, accounting advice or taxation advice, and it is not a recommendation to acquire, dispose of or deal in any financial product.
You should obtain independent, licensed advice before acting. Any decision you make is yours.
We take considerable care to keep the rates current and the formulas right, and every report prints the schedule it was built on. Even so:
Always confirm before you act.
You acknowledge and agree that you are solely responsible for evaluating the output, for verifying it against official sources, for obtaining independent professional advice, and for every decision you make or do not make. We are not your adviser and no fiduciary or advisory relationship arises from your use of the site.
You are responsible for keeping your password confidential and for everything done under your account. Tell us immediately at support@calculatedchoices.com.au if you suspect unauthorised use. We may suspend or close an account we reasonably believe is being used in breach of these terms.
A report you export as a PDF or otherwise save remains yours to keep and to show to family, an adviser or a registered tax agent. That licence is personal and non‑commercial. It does not permit republication, resale, or use as part of a product or service you provide to others.
Our promise: if the calculator cannot properly model your circumstances, or something has gone wrong, write to us within 14 days of purchase and we will refund the pass. No form and no argument. We would rather refund you than have you rely on a number that does not fit.
This is a voluntary commercial guarantee offered in addition to, and it does not limit, your rights under the Australian Consumer Law. Refunds are made to the original payment method within five business days of us accepting the request.
You must not:
All content, code, calculation methodology, report design, text and branding on the site is owned by us or licensed to us and is protected by copyright and other laws. Legislated rates and government data are not owned by anyone; our expression, arrangement and implementation of them is. Nothing in these terms transfers ownership to you.
We aim to keep the site available but do not guarantee it will be uninterrupted, timely, secure or error free. We may modify, suspend or discontinue any part of it, and may perform maintenance, at any time. If we permanently discontinue the service while your pass is running, we will refund the unused portion.
The site relies on third party services including PayPal, Google and our hosting and email providers, and links to third party sites and government resources. We are not responsible for those services or sites, their availability, their content or their terms.
Our goods and services come with guarantees that cannot be excluded under the Australian Consumer Law. For major failures with the service, you are entitled to cancel your service contract with us and to a refund for the unused portion, or to compensation for its reduced value. You are also entitled to be compensated for any other reasonably foreseeable loss or damage. If the failure does not amount to a major failure, you are entitled to have problems with the service rectified in a reasonable time and, if this is not done, to cancel your contract and obtain a refund for the unused portion of the contract.
Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy conferred by the Australian Consumer Law or any other law which cannot lawfully be excluded, restricted or modified. If any part of these terms would do so, that part does not apply.
Subject always to section 15, and to the maximum extent permitted by law:
You agree that this allocation of risk is reasonable given the price of the service and that the service is information rather than advice.
Our liability is reduced to the extent your loss is caused or contributed to by you, including by entering incorrect figures, by failing to verify output against official sources, or by failing to obtain independent advice.
To the maximum extent permitted by law, you indemnify us against any claim, loss, liability, cost or expense (including reasonable legal costs) arising from your breach of these terms, your misuse of the site, or your provision of the site's output to a third party who relies on it. This does not apply to the extent the claim arises from our own breach, negligence or wilful misconduct.
You may stop using the site at any time. We may suspend or terminate your access immediately if you breach these terms. Sections 4, 5, 6, 9, 12, 15, 16, 17, 19 and 20 survive termination.
Our Privacy Policy forms part of these terms and explains how we handle personal information.
These terms are governed by the laws of New South Wales, Australia. You and we submit to the non‑exclusive jurisdiction of the courts of New South Wales and the courts entitled to hear appeals from them.
XTO Pty. Ltd. (ACN [ACN NOT SET])
Level 1, 457 Elizabeth Street, Surry Hills NSW 2010
support@calculatedchoices.com.au