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
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.
Date of settlement