G'day all, hope all is well. Have a bit of a question in regards to the 6 year rule, outlined below. Treating a dwelling as your main residence after you move out In short, so long as you don't claim another dwelling as your PPoR, you can 'convert' your current PPoR into an IP by moving out and renting/buying somewhere else. Main residence exemption - the effect of using your home to produce income According to this page when you use your PPoR to generate income, you can claim a deduction on the appropriate % of rented space. This also means you lose the CGT exemption benefit. What I was wondering is if there is any way to combine these two rules. Why does the ATO allow you to claim deductions on your PPoR turned IP and keep your CGT exemption (via the 6 year rule) but not allow you to reside in your PPoR while renting it out with similar exceptions? Is there anyone out there who have made/are making use of the 6 year rule? I really hope that makes sense.