2007_026_000-Ove-v20080108

Securities Transfer Tax Administration Act, No. 26 of 2007
NOTE: Assented to and published in English, with alternative copy in _, except iro notice of assent date in _, and except iro title/text/engrossments in the following sections: s_ (_/_/_)

Long title

To provide for the administration of a securities transfer tax; and to provide for matters connected therewith.

Table of contents

SECTION	TITLE
	ARRANGEMENT OF SECTIONS
	CHAPTER 1. ADMINISTRATION AND INTERPRETATION
1.	Administration and interpretation of Act
2.	Notification requirement
3.	Payments
4.	Refunds
5.	[...repealed by Act 2011_028_271 Sch1 Item 175 - was entitled "Interest on overdue payments"]
6.	[...repealed by Act 2011_028_271 Sch1 Item 175 - was entitled "Penalty on default"]
6A.	Penalty on default [...inserted by Act 2014_044_036_20150120]
7.	[...repealed by Act 2011_028_271 Sch1 Item 175 - was entitled "Penalty in case of evasion"]
8.	Interest on overdue payments and penalty on default recoverable from person to whom security is transferred
	CHAPTER 2 RECOVERY OF TAX
9.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Recoveries by Commissioner"]
10.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Power to appoint agent"]
11.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Remedies of Commissioner against agent or trustee"]
	CHAPTER 3. GENERAL PROVISIONS
12.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "General provisions with regard to information, documents or things"]
13.	Records
14.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Furnishing of information, documents or things by any person"]
15.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Obtaining of information, documents or things at certain premises"]
16.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Inquiry"]
17.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Search and seizure"]
18.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Objection and appeal procedures"]
19.	[...repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Advance tax rulings, assessments and representative taxpayers"]
20.	Offences and penalties
21.	[...repealed by Act 2011_028_271 Sch1 Item 179 - was entitled "Publication of names of offenders"]
22.	Short title and commencement

Legislation Text Access Point

* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.