CG64495 - Two or more residences: time limit for notice

The time limit for a notice nominating a residence as the main residence is given by TCGA92/S222 (5) as two years from the date on which a person first has a particular combination of residences. Whenever there is a change in the combination of residences a new period begins with a new opportunity to make a nomination. This interpretation of the legislation was confirmed in the case of Griffin v Craig-Harvey decided by the High Court on 24 November 1993.

For example, a person had a single residence until 1 April 1982. On that date she acquired a dwelling house and began to use it immediately as her second residence. She has until 31 March 1984 to nominate one of these residences as her main residence.

In 1985 she bought another house and began to use it on 1 July 1986 as a third residence. A new period begins in 1 July 1986 and she has until 30 June 1988 to nominate one of these three residences as her main residence.

On 1 May 1989 she disposed of a residence. A new period begins and she has until 30 April 1991 to decide which of her remaining two residences is her main residence.