找到答案 Sale or PurchaseThe material date of acquisition or disposal is the date on which the contract is made rather than the date of transfer or date of possession of the property. Where there is an Option to Purchase, the material date shall be the date when the Option is exercised.In the case of a direct sale of an uncompleted property by the developer where the Sale & Purchase Agreement constitutes the first contract between the developer and the Original Purchaser, the date of acquisition shall be the date of the Sale & Purchase Agreement between the developer and the Original Purchaser. Should the Original Purchaser subsequently sell the property to the Sub-Purchaser, the subsequent date of acquisition or disposal shall be the date when the Option to Purchase is exercised by the Sub-Purchaser.
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Sale or PurchaseThe material date of acquisition or disposal is the date on which the contract is made rather than the date of transfer or date of possession of the property. Where there is an Option to Purchase, the material date shall be the date when the Option is exercised.In the case of a direct sale of an uncompleted property by the developer where the Sale & Purchase Agreement constitutes the first contract between the developer and the Original Purchaser, the date of acquisition shall be the date of the Sale & Purchase Agreement between the developer and the Original Purchaser. Should the Original Purchaser subsequently sell the property to the Sub-Purchaser, the subsequent date of acquisition or disposal shall be the date when the Option to Purchase is exercised by the Sub-Purchaser.