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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Securities Transfer Tax Act, No. 25 of 2007

Long title

To provide for the levying of a securities transfer tax in respect of every transfer of any security; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Definitions
2. Imposition of tax
3. Purchase of listed securities through or from member
4. Transfer of listed securities effected by participant
5. Other transfers of listed securities
6. Transfer of unlisted securities
7. Tax recoverable from person to whom security is transferred
8. Exemptions
8A. Sharia compliant financing arrangements [...inserted by Act 2010_007_128]
9. Schemes for obtaining undue tax benefits
10. Effect of certain exemptions from taxes
11. Repeal of Act
12. Short title and commencement

Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
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As unamended Act 2007_025_000_20080108  EXT.LINK REQ.INFO LINK
As amended by Act 2008_003_000_20080722 N/A REQ.INFO  LINK
As amended by Act 2008_060_000_20090108 N/A REQ.INFO  LINK
As amended by Act 2009_017_000_20090930 N/A REQ.INFO  LINK
As amended by Act 2009_018_000_20090930 N/A REQ.INFO LINK
As amended by Act 2010_007_000_20101102 N/A REQ.INFO  LINK
As amended by Act 2011_024_000_20120110 N/A REQ.INFO LINK
As amended by Act 2012_022_000_20130201 N/A REQ.INFO LINK
As amended by Act 2013_031_000_20131212 N/A REQ.INFO LINK
As amended by Act 2013_039_000_20140116 N/A REQ.INFO LINK
As amended by Act 2014_043_000_20150120 N/A REQ.INFO LINK
As amended by Act 2015_025_000_20160108 N/A REQ.INFO LINK
As amended by Act 2016_015_000_20170119 N/A REQ.INFO LINK
As amended by Act 2017_017_000_20171218 N/A REQ.INFO LINK
As amended by Act 2018_022_000_20190117 .  N/A REQ.INFO LINK
As amended by Act 2019_034_000_20200115 .  N/A REQ.INFO LINK
As amended by Act 2020_023_000_20210120 .  N/A REQ.INFO LINK
As amended by Act 2021_020_000_20220119 . N/AREQ.INFOLINK
As amended by ... N/A REQ.INFO LINK

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