Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11817) dated 30 August 2019.

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SECURITIES TRANSFER TAX ACT 25 OF 2007

(English text signed by the President)

[Assented to: 21 December 2007]

[Commencement date: 1 July 2008]

as amended by:

Taxation Laws Amendment Act 3 of 2008

Revenue Laws Amendment Act 60 of 2008

Taxation Laws Amendment Act 17 of 2009

Taxation Laws Second Amendment Act 18 of 2009

Taxation Laws Amendment Act 7 of 2010

Taxation Laws Amendment Act 24 of 2011

Taxation Laws Amendment Act 22 of 2012

Taxation Laws Amendment Act 31 of 2013

Tax Administration Laws Amendment Act 39 of 2013

Taxation Laws Amendment Act 43 of 2014

Taxation Laws Amendment Act 25 of 2015

Taxation Laws Amendment Act 15 of 2016

Taxation Laws Amendment Act 17 of 2017

Taxation Laws Amendment Act 23 of 2020

Taxation Laws Amendment Act 20 of 2021

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

To provide for the levying of a securities transfer tax in respect of every transfer of any security; and to provide for matters connected therewith.

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:-