I'm planning to make my PPOR to IP which was recently build and hence the below query. I had build the house using a project builder, who handed over house in Nov 2014 . I had interim occupation cert from builder to move in. We moved in on Dec 2014. We have completed all the required DA and got the Full occupation cert on Apr 2016. So for the Tax purpose when is the house considered fully build 2014 or 2016?.