Chania Location Mwahotaikai vs Commissioner Domestic taxes TAT No. 245 0f 2021.
Capital Gains Tax Exemption: Sale of Agricultural Land Under 50 Acres Outside Municipalities
Only individuals, and not companies, are eligible for the Capital Gains Tax exemption under Paragraph 36 of the First Schedule to the Income Tax Act. This exemption applies to the sale of agricultural land that is less than 50 acres and located outside a municipality.
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