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Table of Contents
Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)
Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)
1. Definitions
2. Imposition of tax
3. Issue of securities
4. Purchase of securities through or from member
5. Change in beneficial ownership in securities effected by a participant
5A. Other transactions
6. Exemptions
7. Payment and refund
8. Penalties on default
9. Offences
10. Interest on overdue payments
11. Recoveries by Commissioner
11A. Schemes for obtaining undue tax benefits
11B. Power to appoint agent
11C. Remedies of Commissioner against agent or trustee
12. Tax recoverable from person who acquires securities or any of the rights or entitlement
13. General provisions with regard to information, documents or things
14. Furnishing of information, documents or things by any person
14A. Records
15. Obtaining of information, documents or things at certain premises
16. Inquiry
17. Search and seizure
17A. Objection and Appeal Procedures
17B. Advance Tax Rulings
18. Amendment of laws
19. Short title and commencement
Schedule: Laws Amended
tax
means the tax payable in terms of this Act.
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