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ATO Draft TD 2026/D1: What the "Right to Occupy" Test Means for Inherited Property
Capital gains tax on inherited property has never been simple. A draft ATO determination, TD 2026/D1, released in January 2026, takes a narrow view of one part of the main residence exemption for deceased estates. For accountants, solicitors and financial planners acting for executors and beneficiaries, it is worth understanding before the next client conversation about an inherited home. This article explains what the draft addresses, what it may mean in practice, and how ti
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