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Table of Contents
Securities Transfer Tax Act, 2007 (Act No. 25 of 2007)
Notice No. 35 of 2008
Act
1. Definitions
2. Imposition of tax
3. Purchase of listed securities through or from member
4. Transfer of listed securities effected by participant
5. Other transfers of listed securities
6. Transfer of unlisted securities
7. Tax recoverable from person to whom security is transferred
8. Exemptions
8A. Sharia compliant financing arrangements
9. Schemes for obtaining undue tax benefits
10. Effect of certain exemptions from taxes
11. Repeal of Act
12. Short title and commencement
Commissioner
means the Commissioner for the South African Revenue Service;
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