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South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Securities Transfer Tax
Administration Act, No. 26 of 2007
Long
title
To provide for the administration of a securities transfer tax; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
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. | Interest
on overdue payments |
| 6. | Penalty
on default |
| 7. | 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. | Recoveries
by Commissioner |
| 10. | Power
to appoint agent |
| 11. | Remedies
of Commissioner against agent or trustee |
| CHAPTER
3. GENERAL PROVISIONS |
|
| 12. | General
provisions with regard to information, documents or things |
| 13. | Records |
| 14. | Furnishing
of information, documents or things by any person |
| 15. | Obtaining
of information, documents or things at certain premises |
| 16. | Inquiry |
| 17. | Search
and seizure |
| 18. | Objection
and appeal procedures |
| 19. | Advance
tax rulings, assessments and representative taxpayers |
| 20. | Offences
and penalties |
| 21. | Publication
of names of offenders |
| 22. | Short title and commencement |
Legislation Text Access Point
| Versions | Free Access | Buy Access | Subscr. Access |
| As unamended | LINK | REQ.INFO | LINK |
| As amended by Act 2008_004_000 | N/A | REQ.INFO | LINK |
| As amended by Act 2008_061_000 | N/A | REQ.INFO | LINK |
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