Matt acquired a main residence in 2010. On 1 October 2015, Matt accepted a posting in Dubai for 5 years. As a result, Matt rented his main residence, located in Bondi. Matt returned in October 2020 and used his Bondi house as his main residence. In July 2021, Matt accepted a position in Tokyo for 6.5 years and again rented his home. In January 2028, after Matt returned back from Tokyo, Matt decides to Bondi the Malvern property and purchase bitcoins. Question: You will be required to advise whether Matt (refer scenario below) is eligible for the full main residence exemption and if not, advise why Matt has failed the full main residence exemption.