Problem
Stuart purchased his home in Meadowbank on 1.7.2006. He lived in the home for 2 years and then was posted overseas to New Zealand for 10 years, during which time he leased the house to tenants. On his return, he continued to live in the home until it was sold on 30 June 2020. Advise Stuart whether he is entitled to the full or partial main residence exemption embodied within the capital gains tax legislation.