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A taxpayer asks whether they can claim the deduction for a new home (B) acquired in 2012 after having previously claimed a deduction for an earlier home (A). The DGT explains that under the transitional regime, the new home deduction can only begin when the amounts paid for the new home exceed those invested in the previously deducted home.
Question posed: Possibility of commencing to practice again the deduction for investment in the primary residence, in this case for dwelling B, as of this date.
To access the transitional regime, the dwelling must have been acquired or amounts must have been paid before January 1, 2013. If the deduction for previous dwellings has been enjoyed, the new deduction may only commence when the amounts paid for the new dwelling exceed the sum of the amounts invested in the previous dwellings that were subject to effective deduction. In this case, the right arises when the cumulative investment in dwelling B exceeds the amount invested in dwelling A that was subject to deduction.
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