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Act Act No. 40 of 1949 Additional duty in case of evasion Administration of Act Advance tax rulings against agent or trustee any other periodical payment by way of rent By whom Certain payments excluded Certain payments to be added Commissioner Conversion date of commencement Declarations to be furnished to Commissioner Definitions documents or things documents or things at certain premises documents or things by any person duty duty payable duty underpaid Exemptions from duty financing arrangements from the consideration Furnishing of information General provisions Imposition Imposition of transfer duty in respect of in respect of property Inquiry late payment Notice No. 1241 of 1949 Objection and Appeal procedures Obtaining of information of their principals Offences and penalties on behalf of others operations or otherwise than in cash ownership part of building payable in respect of property Penalties Penalty Persons who acquire property Power to appoint agent Powers of the Commissioner property prohibited where duty not paid property to be kept Publication of names of offenders Records of certain sales Recovery of duty Refunds Registration of acquisition Remedies of Commissioner Repeal of Laws Repealed Reporting of unprofessional conducts right of occupancy royalty Schedule schemes Search and seizure shall disclose names share of profits Sharia complaint Sharia complaint financing arrangements Short title South-West Africa the evasion of duty This Act to apply to recover amount to the consideration payable Transactions transfer duty Transfer Duty Act, 1949 understanding for obtaining undue tax benefits Valuation of consideration payable Value of property Value of property on which duty payable when and to whom when and to whom duty payable with regard to information