Acquisition cohorts
Relevant equity acquired from 11 March 2017 through 3 July 2025 uses a flat 12% seller rate within three years. Equity acquired from 4 July 2025 uses 16% within four years. A disposal containing both cohorts requires separate calculation and summation. These rates apply to the underlying residential market value apportioned to the qualifying beneficial interest, not simply the share sale proceeds.
Trace holdings and dates
Determine the target’s Type 1 or Type 2 status, associates and significant ownership, then apply the acquisition chronology and indirect-property factors. Bare-trust cases look to the beneficial owner; non-bare trusts have trustee-specific rules. The official page contains a mixed-date illustration with a chronology inconsistency, so use the stated rules and complete acquisition register rather than reproduce its narrative as a universal formula.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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