Securities Transfer Tax Act, 2007 (Act No. 25 of 2007)

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Notice No. 35 of 2008

Act

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

9. Schemes for obtaining undue tax benefits

10. Effect of certain exemptions from taxes

11. Repeal of Act

12. Short title and commencement