Permitted occupanies
What is this concession?
If you have let out part of your principal place of residence to another person/s and receive income from this, you may still be able to claim an exemption. Eligibility.
To qualify for this concession, you can let part of your house to two paying tenants or boarders, but the area occupied by the tenants and boarders must be limited to no more than:
one flat plus one room, or
one suite of rooms plus one room.
If you let parts of your home to more than two separate tenants or boarders, you may be eligible for a partial concession for that part of the property used as your principal place of residence. For further information see Land partly used for commercial purposes.
More information
Last updated: 2008-05-09
