Statistics Act, 1999
R 385
Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)4. Purchase of securities through or from member |
| (1) | The taxable amount in respect of any change in beneficial ownership as a result of every purchase of securities through the agency of or from any member, shall be the consideration for which the securities are so purchased. |
| (2) | The member shall be liable for the tax payable in respect of a change in beneficial ownership of securities contemplated in this section. |
