Disposal Period | Disposer | ||
---|---|---|---|
Other than company and other than Non-Citizen and Non-Permanent resident individual |
Non-Citizen and Non-Permanent resident individual |
Company | |
Within 1 year After the Date of Acquisition |
30% | 30% | 30% |
Within 2 year After the Date of Acquisition |
30% | 30% | 30% |
Within 3 year After the Date of Acquisition |
30% | 30% | 30% |
Within 4 year After the Date of Acquisition |
20% | 30% | 20% |
Within 5 year After the Date of Acquisition |
15% | 30% | 15% |
Within 6 year After the Date of Acquisition and Subsequent Years |
5% | 10% | 10% |