Acts Online
GT Shield

Transfer Duty Act, 1949 (Act No. 40 of 1949)


Notice No. 1241 of 1949


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 [Repealed] Conversion of right of occupancy of part of building into ownership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 [Repealed] General provisions with regard to information, documents or things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 [Repealed] Furnishing of information, documents or things by any person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 [Repealed] Obtaining of information, documents or things at certain premises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 [Repealed] Inquiry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 [Repealed] Search and seizure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 [Repealed] Recovery of duty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 [Repealed] Power to appoint agent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 [Repealed] Remedies of Commissioner against agent or trustee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 [Repealed] Penalties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 [Repealed] Additional duty in case of evasion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 [Repealed] Offences and penalties in respect of the evasion of duty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 [Repealed] Objection and Appeal procedures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 [Repealed]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 [Repealed] Refunds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 ([Repealed] Publication of names of offenders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 [Repealed] Reporting of unprofessional conducts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 [Repealed] Advance tax rulings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 [Repealed] This Act to apply in South-West Africa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