Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Securities Transfer Tax Administration Act, 2007 (Act No.26 of 2007)Chapter 1 : Administration and Interpretation4. Refunds |
| (1) | The Commissioner must refund the amount of any overpayment of tax or of any interest or penalty properly chargeable in respect of the transfer of any security, in accordance with sections 190 and 191 of the Tax Administration Act, 2011. |
[Subsection (1) substituted by section 271 (Item 174(a) of Schedule 1) of Act No. 28 of 2011]
| (2) | [Subsection (2) deleted by section 271 (Item 174(b) of Schedule 1) of Act No. 28 of 2011] |
| (3) | The Commissioner must refund the amount of tax if the Commissioner is satisfied that the transfer in respect of which that tax became payable has been cancelled, or has been set aside or declared void by any court of law. |
| (4) | [Subsection (4) deleted by section 271 (Item 174(b) of Schedule 1) of Act No. 28 of 2011] |
