• Transfer Duty Act, 1949 (Act No. 40 of 1949)
    • Notice No. 1241 of 1949
    • Act
    • 1. Definitions
    • 2. Imposition of transfer duty
    • 3. By whom, when and to whom duty payable
    • 3A. Sharia compliant financing arrangements
    • 4. Penalty on late payment of duty
    • 5. Value of property on which duty payable
    • 6. Certain payments to be added to the consideration payable in respect of property
    • 7. Certain payments excluded from the consideration payable in respect of property
    • 8. Valuation of consideration payable by way of rent, royalty, share of profits
    • 9. Exemptions from duty
    • 9A. [Repealed] Conversion of right of occupancy of part of building into ownership
    • 10. Administration of Act
    • 11. Powers of the Commissioner
    • 11A. [Repealed] General provisions with regard to information, documents or things
    • 11B. [Repealed] Furnishing of information, documents or things by any person
    • 11C. [Repealed] Obtaining of information, documents or things at certain premises
    • 11D. [Repealed] Inquiry
    • 11E. [Repealed] Search and seizure
    • 12. Registration of acquisition of property prohibited where duty not paid
    • 13. Commissioner to recover amount of duty underpaid
    • 13A. [Repealed] Recovery of duty
    • 13B. [Repealed] Power to appoint agent
    • 13C. [Repealed] Remedies of Commissioner against agent or trustee
    • 14. Declarations to be furnished to Commissioner
    • 15. Records of certain sales of property to be kept
    • 16. Persons who acquire property on behalf of others shall disclose names of their principals
    • 17. [Repealed] Penalties
    • 17A. [Repealed] Additional duty in case of evasion
    • 17B. [Repealed] Offences and penalties in respect of the evasion of duty
    • 18. [Repealed] Objection and Appeal procedures
    • 19. [Repealed]
    • 20. [Repealed] Refunds
    • 20A. [Repealed] Publication of names of offenders
    • 20B. Transactions, operations, schemes or understanding for obtaining undue tax benefits
    • 20C. [Repealed] Reporting of unprofessional conducts
    • 20D. [Repealed] Advance tax rulings
    • 21. Repeal of Laws
    • 21A. [Repealed] This Act to apply in South-West Africa
    • 22. Short title and date of commencement
    • Schedule
      • Repeal of Laws