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Securities Transfer Tax Act, 2007 (Act No. 25 of 2007)

10. Effect of certain exemptions from taxes

 

No provision contained in any other law, other than a provision contained in any international agreement contemplated in section 231 of the Constitution, providing for an exemption from any tax shall be construed as applying or referring to the tax payable in terms of this Act.

 

[Section 10 substituted by section 69 of the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020), GG44083, dated 20 January 2021]