Stamp Duties Act, 1968 (Act No. 77 of 1968)Preliminary1. Definitions |
In this Act, unless the context otherwise indicates—
means—
| (a) | the Commissioner, and any officer or class of officers designated by the Commissioner; |
| (b) | any officer in the public service authorized by the Minister by notice in the Gazette to act as an authorized branch officer for the purposes of this Act, either in respect of all instruments generally or in respect of such classes of instruments as may be specified in the notice; and |
| (c) | the registrar of any division of the High Court, any registrar of deeds, registrar of mining titles, master of the High Court or clerk of an inferior court, in respect of instruments relating to matters with which he is or may be officially concerned; |
means the Commissioner for the South African Revenue Service;
includes—
| (a) | any association, corporation or company (including a close corporation) incorporated or deemed to be incorporated by or under any law in force or previously in force in the Republic or in any part thereof, or any body corporate formed or established or deemed to be formed or established by or under any such law; or |
| (b) | any association, corporation or company incorporated under the law of any country other than the Republic or any body corporate formed or established under such law; or |
| (c) | any association (not being an association referred to in paragraph (a)) formed in the Republic to serve a specified purpose, beneficial to the public or a section of the public; |
in relation to any instrument requiring to be stamped under this Act means that such instrument has been stamped as required by this Act for the proper amount of duty and the amount of any interest, penalty or additional duty incurred under sections 9, 9A and 9B ;
means any duty imposed by this Act
when used in relation to an instrument, means executed as is required by law or as is accepted as sufficient in law;
includes counterfeit or counterfeited;
includes any written document or writing;
means the Minister of Finance;
means any regulation in force under this Act
means the ‘Republic’ as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962);
means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;
| (a) | when used as a noun, means— |
| (i) | [deleted by the Revenue Laws Second Amendment Act No. 32 of 2005] |
| (ii) | [deleted by the Revenue Laws Second Amendment Act No. 32 of 2005]; |
| (iii) | a special receipt of the payment of that duty in accordance with section 5(1)(ii) and (iii); or |
| (iv) | the words "duty paid"where an electronic receipt has been issued in accordance with section 5(1)(iv); and |
| (b) | when used as a verb, means affix a stamp to an instrument: Provided that in the case where the payment of duty is not required to be denoted on an instrument, "stamp", when used as a verb, means to make payment of that duty, |
and "stamped" and "stamping" shall be construed accordingly;
includes any regulation in force thereunder.