As mentioned in the previous issue , a home is exempt from capital gain tax (CGT) if it is your main residence.
However you main residence are not fully exempted from CGT if you:
Interest deductibility test applies regardless of whether you actually borrowed money to acquire your dwelling. You must apply it on the assumption that you did borrow money to acquire the dwelling.
The following are examples where a main residence are partly use to produce income:
Source: Using your home to produce income