To consolidate and amend the law relating to stamp duties; and to amend the Marketable Securities Act, 1948.

Latest Developments:

This Act has been repealed by section 103 of the Revenue Laws Amendment Act No. 60 of 2008 – effective from 1 April 2009.

This Act has been updated by the Revenue Laws Amendment Act No. 60 of 2008 published in Government Gazette No.31781 dated 8 January 2009.

The Act has been updated by The Revenue Laws Second Amendment Act, 2007 (Act No. 36 of 2007), as published in Government Gazette No. 30657 dated 8 January 2008 ;

The Act has been updated by The Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007), as published in Government Gazette No. 30656 dated 8 January 2008 ;

The Act has been amended by the Taxation Laws Amendment Act No. 8 of 2007 (GG No. 30157 dated 8 August 2007);

Revenue Laws Amendment Act No. 20 of 2006 (GG 29603 dated 7th February, 2007)

Second Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 10 of 2006 (GG 29069 dated 25th July, 2006)

Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 (GG 29068 dated 25th July, 2006)

Revenue Laws Second Amendment Act No. 32 of 2005 (GG 28451 dated 1st February, 2006)

Revenue Laws Amendment Act No. 31 of 2005 (GG 28450 dated 1st February, 2006)

Amended by the Taxation Laws Second Amendment Act, 2005 (10 of 2005).(GG 27786 dated 13th July, 2005)

2004 and earlier

Amended by Second Revenue Laws Amendment Act, 2004 (34 of 2004).

Amended by Revenue Laws Amendment Act, 2004 (32 of 2004).

Amended by the Taxation Laws Amendment Act, 2004 (16 of 2004).

Amended by the Revenue Laws Amendment Act, 2003 (45 of 2003).

Amended by the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (13 of 2003).

Amended by the Revenue Laws Amendment Act, 2002 (74 of 2002).

Amended by the Taxation Laws Amendment Act, 2002 (30 of 2002).

Amended by the Second Revenue Laws Amendment Act, 2001 (60 of 2001).

Amended by the Revenue Laws Amendment Act, 2001 (Act 19 of 2001) to remove stamp duties on bills of exchange, promissory notes, bills of entry, securities and suretyships and to regulate stamp duties on debit entries. (Sections 1, 7, 10, 16, 17, 18 and 25 and Schedule 1).

Amended by the Taxation Laws Amendment Act, Act 5 of 2001,to include a definition of "company", and amend exemptions to item 7 and 15 of Schedule 1.

Amended by the Revenue Laws Amendment Act, 2000 (GN 21848, 6 December 2000, Act 59 of 2000) to make provision for an exemption in Schedule 1 (item 15).

Various amendments have been made by the Taxation Laws Amendment Act, 2000, as published in Gazette 21390 and dated 19 July 2000.

Extensively Updated by the Revenue Laws Amendment Act, 1999, as published in Gazette 20656 dated 24 November 1999.

Extensively updated by the Taxation Laws Amendment Act, 1999, gazetted on 31 March 1999.