Commissioner's Practice Note CPN 031

12 September 2023

CPN 031 extends the availability of the concession for unoccupied land intended to be an owners principal place of residence from four to six years.

The Commissioner's Practice Note (CPN) 031 extends the availability of the concession for unoccupied land intended to be an owners principal place of residence from four to six years.

Read Commissioner's Practice Note 031.