Date requirement

The erection, extension, addition to or improvement of the building must have commenced:

  • on or after the date on which the Minister has published the particulars of the relevant demarcated area within which the building is located in the Gazette; and
  • in terms of a contract formally and finally signed by all parties on or after that date.

It is also required that the purchase agreement must have been concluded on or after 8 November 2005.

The building or that part of a building must have been brought into use solely for the purposes of the taxpayer’s trade on or before 31 March 2020.

Last Updated: 27/03/2018 2:38 PM     print this page
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