The draft QWBA considers whether the main home exclusion to the bright-line test applies when a person has rented out a room to a flatmate for:

• land acquired on or after 27 March 2021 (10-year bright-line test and 5-year new build bright-line test), and
• land acquired from 29 March 2018 to 26 March 2021 (5-year bright-line test).

CA ANZ recommends additional examples be included in the draft QWBA illustrating a situation of renting to flatmates where the main home exclusion does not apply and a scenario where the flatmate(s) have use of the majority of the area of the dwelling.