ARRANGEMENT OF SECTIONS (TDA)

ARRANGEMENT OF SECTIONS

Section 1 – Definitions

Section 2 – Imposition of transfer duty

Section 3 – By whom, when and to whom duty payable

Section 4 – Penalty and interest on late payment of duty

Section 5 – Value of property on which duty payable

Section 6 – Certain payments to be added to the consideration payable in respect of property

Section 7 – Certain payments excluded from the consideration payable in respect of property

Section 8 – Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash

Section 9 – Exemptions from duty

Section 10 – Administration of Act

Section 11 – Powers of the Commissioner

Section 12 – Registration of acquisition of property prohibited where duty not paid

Section 13 – Commissioner to recover amount of duty underpaid

Section 14 – Declarations to be furnished to Commissioner

Section 15 – Records of certain sales of property to be kept

Section 16 – Persons who acquire property on behalf of others shall disclose names of their principals

Section 17 – [Repealed]

Section 18 – [Repealed]

Section 19 – [Repealed]

Section 20 – [Repealed]

Section 20A – [Repealed]

Section 20B – Transactions, operations, schemes or understanding for obtaining undue tax benefits

Section 21 – Repeal of Laws

Section 22 – Short title and date of commencement

Schedule – Repeal of laws