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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 of the following:

  • one room, or

  • one suite of rooms, or

  • one flat, or

  • one flat plus one room, or

  • one suite of rooms plus one room, or

  • two rooms, each of which is separately occupied.

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.

More information

Last updated: 21-Dec-2009
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