I bought a property in 05 as owner occupied. Lived in it for 4 years but subleased it out from year 2 onwards then fully leased out from year 5.
It is now not recorded as rented out as my relatives are living there for free. I'd like to now sell it to a relative at the cost of the loan balance, first 12 years of mortgage as a gift, which is about half the market price. How do I minimise cgt in this case?