An analysis of Botswana Capital Transfer Tax (Amendment) Act 2019: Case Study of South Africa & Australia

An analysis of Botswana Capital Transfer Tax (Amendment) Act 2019: Case Study of South Africa & Australia

The Capital Transfer Tax (Amendment) Act 2019 was enacted on 28 August 2019 and awaits commencement. Upon commencement by the Ministry responsible for Finance, this Act will affect how real estate assets trade. Before unpacking the changes, it is important to highlight that there are three forms of land ownership and administration in Botswana; this…

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