[Question] Capital Gains Tax question for Provisional Tax

[Fussy1]

I have a client who sold a primary residence in 2016, then moved into another property he already owned from 2002, which he subsequently sold in 2018. Does he qualify for the R2 million exemption on primary residence again?

The property was a farm of 22ha which he bought in 2002 but never used for business purposes, he and his family used it as a getaway. How would we calculate the capital gain?

[Andromeda]

The exclusion only applies to properties up to 2ha, so it already does not qualify.