National Environmental Management Act, 1998 (107 of 1998)
R 385
Transfer Duty Act, 1949 (Act No. 40 of 1949)7. Certain payments excluded from the consideration payable in respect of property |
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. |
