n Without Prejudice - Getting your house in order : tax

Volume 9, Issue 11
  • ISSN : 1681-178X



Prior to 2002, it was commonplace for individuals to purchase members' interests, shares and beneficial interests in property holding close corporations, companies and / or trusts, as the case may be, as opposed to purchasing the property outright from the entity. Purchasers at that time, were enticed to enter into these transactions largely (if not solely) by the fact that they would not be liable for the payment of transfer duty.

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