Meow - I think you're right. I dont think you have to pay CGT on a property that is your primary residence, even if you rented it out for a couple of years. MD is probably right about the 10 year thing. But I'm not 100% sure.

We have our house rented out while we are residing overseas and we do have to pay Land Tax on it while we aren't residing in it, but don't think we'd have to pay CGT on our primary residence - we don't have any other property and it is our intention to move back into it after a couple of years. You probably would only have to pay it if it was a long term Investment Property.