| (1) | Duty shall not be chargeable in respect of— |
| (a) | any instrument if the duty thereon would be legally payable and borne by the Government (including any provincial administration) or by the government of any other country; |
| (b) | any instrument if the duty thereon would be legally payable and borne by— |
| (i) | any "municipality" as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962); |
| (ii) | [deleted by Act 97 of 1993]; |
| (iii) | Any "water services provider" as defined in the Income Tax Act, 1962 (Act No. 58 of 1962); |
| (iv) | [deleted by Act 30 of 2000]; |
| (v) | [deleted by Act 97 of 1993]; |
| (vi) | the Natal Parks, Game and Fish Preservation Board constituted under the Nature Conservation Ordinance, 1974 (Ordinance No. 15 of 1974), of Natal, or the National Parks Board of Trustees established in terms of the National Parks Act, 1976 (Act No. 57 of 1976); |
| (vii) | the Development Bank of Southern Africa established on 30 June 1983; |
| (viii) | [deleted by the Revenue Laws Amendment Act No. 20 of 2006] |
| (ix) | [deleted by the Revenue Laws Amendment Act No. 20 of 2006] |
| (x) | the Commission for Conciliation, Mediation and Arbitration established by section 112 of the Labour Relations Act, 1995 (Act No. 66 of 1995); |
| (xi) | any "regional electricity distributor" as defined in section 1 of the Income Tax Act, 1962 (Act No. 58 of 1962), until 1 January 2014 or a later date that may be determined by the Minister by Notice in the Gazette; or |
| (xii) | any "traditional council" as contemplated in the Communal Land Rights Act, 2004 (Act No. 11 of 2004), until a date that may be determined by the Minister by Notice in the Gazette. |
| (c) | any instrument used or intended for use in or in connection with criminal proceedings, or in connection with any charge of a criminal offence, or in connection with bail; |
| (d) | any instrument used or intended for use in or in connection with legal proceedings arising out of commissions rogatoire or letters of request received from foreign countries; |
| (e) | [deleted by Act 69 of 1989]; |
| (f) | any instrument which is executed by or on behalf of any— |
| (i) | public benefit organisation which is exempt from tax in terms of section 10(1)(cN) of the Income Tax Act, 1962 (Act 58 of 1962); or |
| (ii) | institution, board or body, which is exempt from tax in terms of the provisions of section 10(1)(cA)(i) of the Income Tax Act, 1962, which has as its sole or principal object the carrying on of any public benefit activity contemplated in section 30, |
if the duty thereon would be legally payable and borne by such public benefit organisation, institution, board or body.
| (g) | any instrument if the duty thereon would be legally payable and borne by the Lesotho Highlands Development Authority established by section 4 of the Lesotho Highlands Development Authority Order, 1986 (Order No. 23 of 1986), of Lesotho; |
| (h) | any instrument transferred by any public benefit organisation contemplated in paragraph (a) of the definition of "public benefit organisation" in section 30(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), that has been approved by the Commissioner in terms of section 30(3) of that Act, to any other entity which is controlled by such public benefit organization. |
| (2) | Any instrument specially exempted from stamp duty under any other law shall not be chargeable with duty by reason of the provisions of this Act. |
