On what date is a person treated as acquiring land for the purposes of the land sale rules?

This question we’ve been asked explains when a person acquires land for the purposes of the land sale rules.  The date that someone acquires land is relevant to many of the land sale rules – for example those involving 10-year timeframes or where the circumstances at the date of acquisition need to be considered.  It, together with QB 25/11, replaces (for disposals on or after 1 July 2024) QB 17/02: Income tax – Date of acquisition of land, and start date for 2-year bright-line test.