Jessica has recently sold her family home in Norwood. She had bought this house on 1 February 2001 for $800,000 and sold it for $2 million on 1 February 2023. She has lived in this home connuously except for the period between 1 July 2003 and 1 July 2010, where the property was leased to tenants whist, she was working at Harvard Medical School. Jessica is interested to know the tax consequences of this sale. What is the Australian tax implication for this capital gain? Give answer based on Issue, Relevant Law and case Law, Application and conclusion