Special Investigating Units and Special Tribunals Act, 1996
R 385
Transfer Duty Act, 1949 (Act No. 40 of 1949) |
2. Imposition of transfer duty
3. By whom, when and to whom duty payable
3A. Sharia compliant financing arrangements
4. Penalty on late payment of duty
5. Value of property on which duty payable
6. Certain payments to be added to the consideration payable in respect of property
7. Certain payments excluded from the consideration payable in respect of property
8. Valuation of consideration payable by way of rent, royalty, share of profits
9A. [Repealed] Conversion of right of occupancy of part of building into ownership
11. Powers of the Commissioner
11A. [Repealed] General provisions with regard to information, documents or things
11B. [Repealed] Furnishing of information, documents or things by any person
11C. [Repealed] Obtaining of information, documents or things at certain premises
11E. [Repealed] Search and seizure
12. Registration of acquisition of property prohibited where duty not paid
13. Commissioner to recover amount of duty underpaid
13A. [Repealed] Recovery of duty
13B. [Repealed] Power to appoint agent
13C. [Repealed] Remedies of Commissioner against agent or trustee
14. Declarations to be furnished to Commissioner
15. Records of certain sales of property to be kept
16. Persons who acquire property on behalf of others shall disclose names of their principals
17A. [Repealed] Additional duty in case of evasion
17B. [Repealed] Offences and penalties in respect of the evasion of duty
18. [Repealed] Objection and Appeal procedures
20A. ([Repealed] Publication of names of offenders
20B. Transactions, operations, schemes or understanding for obtaining undue tax benefits
20C. [Repealed] Reporting of unprofessional conducts
20D. [Repealed] Advance tax rulings
21A. [Repealed] This Act to apply in South-West Africa
22. Short title and date of commencement
