On 25 August 2016, Ken Yeoh wrote in and asked on the following:
The SPA was signed on March 2011. Then the residential property was sold on July 2016. Is it still subject to RPGT?
If the property is owned by an individual, the RPGT is applicable when the disposal of property is made within 5 years from the date of acquisition.

The effective RPGT rates are as follows:
Hence, assuming that Mr Ken Yeoh is the registered owner of the property, the disposal will not subject to RPGT in the 6th year and subsequent year.