The law is, if in the last 5 years of ownership, you used the property as primary residence for two years in total, then you are eligible for primary residence gain exemption.
So， last 5 years of ownership is : 2023/12 - 5 years = 2018/12
Your time as primary residence is 2019/10 - 2018/12 = 10 month.
Sorry, not even close.
2. If you sold last year 2022/12
last 5 years of ownership would be 2022/12 - 5 years = 2017/12
Your time as primary residence 2019/10 - 2017/12 = 22 month, then it's much closer and I'd suggest claiming the tax exemption.
