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DISPOSAL DATE AND ACQUISITION DATE

The disposer should identify the date of acquisition and disposal of assets as both dates will affect the tax rate imposed.

1. Disposal Date
  a. On the date of agreement if there is a written agreement; or
  b. On the date of completion of the disposal of the asset if there is no written agreement.
    The date of completion of a disposal means:
    i. The date the ownership of the asset is transferred by the disposer; or
    ii. The date on which the whole of the amount or value of the consideration for the transfer has been received by the disposer.
    whichever is earlier

2. Acquisition Date
  The date of acquisition of the asset by the acquirer shall be deemed to coincide with the date of disposal of that asset by the disposer to that acquirer.
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Updated : : 2019-06-18 09:55:44

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