IR833 Dates for other property sales
If the sale or disposal of the property was not taxable under the bright-line test, but was still taxable for other reasons, use the dates below for purchase/acquisition and sale/disposal.
Type of transaction | Date to use |
|---|---|
Purchase/acquisition | Date you first had an interest, option or estate (eg, ownership) in the property. This is the date a binding agreement is entered into. For example, the date indicated on a binding sale and purchase agreement, which is subsequently signed by the parties. |
Sale/disposal | Date of settlement |