There's always the house part and 2 Ha of it exempt, but there's sometimes situations like working away for a while and renting the house out, or running a business on the property for a period that would bring CGT issue. In general, I never felt comfortable with the idea of having a lot of money outlayed with no receipts or proof of expenditure, for a few different reasons. I thought saving 10% wasn't worth the disadvantages on the other side of the coin.