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Securities Transfer Tax Act, 2007

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To provide for the levying of a securities transfer tax in respect of every transfer of any security; and to provide for matters connected therewith.

 

Last update: January 2021


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Developments:

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) has been updated by the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020) as per Notice No. 25 of GG44083 dated 20 January 2021.

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) has been amended by Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), Government Gazette 42951, Notice No. 21, dated 15 January 2020.

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) has been amended by Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017), Government Gazette 41342, Notice No. 1451, dated 18 December 2017.

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007), has been amended by Government Gazette 39588, Notice No. 22, Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015), dated 8 January 2016.

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) has been amended by Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014), Government Gazette 38405, Notice No. 21, dated 20 January 2015.

 

The Securities Transfer Tax Act, 2007 (Act No. 25 of 2007) has been amended by the Taxation Laws Amendment Act, 2012 (Act No, 22 of 2012) Government Gazette 36122 dated 1 February 2013, so as to amend certain provisions; and to effect a consequential amendment;

 

This Act has been updated by The Taxation Laws Amendment Act, No. 7 of 2010 in Government Gazette No. 33726 dated 2 November 2010.

 

The Taxation Laws Amendment Act No. 17 of 2009 and the Taxation Laws Second Amendment Act No. 18 of 2009 (as found in Government Gazette No. 32610 and 32611 (September 2009) have amended this Act.

 

 

This Act has been updated by the Revenue Laws Amendment Act No. 60 of 2008 published in Government Gazette No.31781 dated 8 January 2009.

 

The Act has been updated by the Taxation Laws Amendment Act, 2008 (Act No. 3 of 2008) published in Government Gazette No. 31267 dated 22 July 2008.

 

This Act, published in Government Gazette no. 30652 dated 8 January 2008, (Act No. 25 of 2007) has been added to the site.