South African Revenue Service Act, 1997 (Act No. 34 of 1997)

Part 6 : Miscellaneous

32. Exemption from transfer and stamp duty
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No transfer duty is payable by SARS in respect of the acquisition of any property by SARS, and no stamp duty is payable by SARS in respect of any instrument if the stamp duty thereon would be payable by SARS in terms of the applicable legislation.