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You can only claim deductions for the period during the year that the property is rented or is available for rent. If you live in a property and intend to rent it out in future, investment property depreciation is not available to you until it is used for rent generation.
If, however, the property is considered investment property, the property will be eligible for tax-free exchange treatment. Gain from the sale of the property will be taxable as a capital gain and a loss will be a capital loss, thereby deductible against capital gains and, to a limited extent, other income.