Transfer Duty Act, 1949 (Act No. 40 of 1949)

7. Certain payments excluded from the consideration payable in respect of property

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There shall for the purpose of the payment of duty be excluded from the consideration payable in respect of the acquisition of any property

(a)transfer duty or any other duty or tax payable in respect of the acquisition of the property; and
(b)the costs or fees payable in connection with the registration of the acquisition of the property.