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 |