The introduction of new safe harbour rules by the Commissioner of Taxation will now assist executors who face unexpected difficulties in selling estate properties within the current 2 year limitation period. On the 27th June 2019 the Commissioner introduced the practical compliance guideline, extending the time given to executors to dispose of a deceased’s estate’s property, whilst still being able to claim the main residence CGT exemption. The exemption typically applies to the disposal of a deceased’s estate, providing that it is sold within 2 years of the date of death. The new safe harbour gives executors an additional 18 months to dispose of the property, meaning executors will now have a total of 42 months to settle a deceased’s estate, provided that they meet the specified conditions. This new safe harbour decision will assist executors administering estates who are unexpectedly caught up in time consuming provision applications and who face delays in carrying out their duties.