Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Securities Transfer Tax Act, 2007 (Act No. 25 of 2007)3. Purchase of listed securities through or from member |
| (1) | The taxable amount in respect of any transfer as a result of every purchase of a listed security through the agency of or from a member is the consideration for which that security is so purchased. |
| (2) | The member is liable for the tax payable in respect of a transfer of a listed security referred to in this section. |
