How may a taxpayer lose eligibility for the main residence capital gains tax (CGT) exemption?

1. The taxpayer previously lived in the residence, has never rented it out, but moved out of the residence seven years ago

2. The residence consists of a caravan on two hectares of private land

3. The taxpayer owns more than one dwelling

4. The taxpayer previously lived in the residence, but has rented it for the last five years