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South Africa
NATIONAL LEGISLATION OVERVIEWS
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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

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repealed by Act 2011_028_271 Sch1 Item 175 - was entitled "Interest on overdue payments"]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repealed by Act 2011_028_271 Sch1 Item 175 - was entitled "Penalty on default"]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repealed by Act 2011_028_271 Sch1 Item 175 - was entitled "Penalty in case of evasion"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Recoveries by Commissioner"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Power to appoint agent"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Remedies of Commissioner against agent or trustee"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "General provisions with regard to information, documents or things"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Furnishing of information, documents or things by any person"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Obtaining of information, documents or things at certain premises"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Inquiry"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Search and seizure"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Objection and appeal procedures"]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repealed by Act 2011_028_271 Sch1 Item 177 - was entitled "Advance tax rulings, assessments and representative taxpayers"]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repealed by Act 2011_028_271 Sch1 Item 179 - was entitled "Publication of names of offenders"]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

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_026_000_20080108 EXT.LINK REQ.INFO LINK
As amended by Act 2008_004_000_20080703 N/A REQ.INFO LINK
As amended by Act 2008_061_000_20090108  N/A REQ.INFO LINK
As amended by Act 2011_028_000_20120704  N/A REQ.INFO LINK
As amended by Act 2014_044_000_20150120 N/A REQ.INFO LINK
As amended by ...N/AREQ.INFO LINK

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