AU Australia property term
Principal Place of Residence (PPOR)
Australia-wide
Plain-English definition
The home a person genuinely occupies as their main residence rather than holding primarily as an investment.
Why this matters to a foreign buyer
Living in a property can affect grants, duty concessions, lending and CGT, but each rule has its own test. Foreign residents are generally not entitled to the main-residence CGT exemption unless a limited exception applies.
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