SARS has the view that the date of disposal is when all the suspensive conditions have been fulfilled, so have a look at your contract, if the contract is only fulfilled once registration takes place then that would be the applicable year.
SHARONsays: 11 March 2016 at 11:09
The conveyancers who handled the registration have advised me that tax was liable for 2015 tax year - the offer to purchase was signed in december 2014. Registration/possession took place on March 3rd 2015. Fulfilment of the transaction is on change of possession/ registration - the bond could have been withdrawn right up until the matter was not finalised at the deeds office. Thank you your information - it was helpful but im still not 100% sure in which year to submit capital gains.
TaxTimsays: 11 March 2016 at 18:02
We would say the transaction fell into the 2016 year, but SARS have been known to accept both methodologies.
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