Mandating Procedures of Provinces Act, 2008
R 385
Transfer Duty Act, 1949 (Act No. 40 of 1949)15. Records of certain sales of property to be kept |
| (1) | In addition to the requirements upon a tax payer contained in sections 29, 30, 32 and 33 of the Tax Administration Act, every auctioneer or other person who has effected a sale of property on behalf of some other person shall, for a period of five years from the date on which the sale was effected, keep a record of the sale including a description of the property sold, the person by whom and the person to whom the property has been sold and the price paid for the property. |
[Section 15(1) substituted by section 271 of Act No. 28 of 2011]
| (2) | [Section 15(2) deleted by section 271 of Act No. 28 of 2011] |
| (3) | [Section 15(3) deleted by section 271 of Act No. 28 of 2011] |
