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

(1)     Where property is sold to a person who is acting as an agent for some other person, the person so acting as agent shall disclose to the seller or his or her agent the name and address of the principal for whom he or she acts, and furnish the seller or his or her agent with a copy of the documents appointing him or her as agent-

(i)     if the sale is by auction, on the day of acceptance by the auctioneer of his or her offer; or

(ii)    if the sale is otherwise than by auction, on the day of conclusion of the agreement of sale.

[Subsection (1) substituted by section 6 of Act 45 of 2003]

(2)     Any person who has been appointed as an agent, but fails to furnish the documents contemplated in subsection (1) and the name of the person on whose behalf he or she is acting to the seller or his or her agent on the date specified in subsection (1) shall, for the purpose of the payment of the duty payable in respect of the acquisition of the property in question, be presumed, unless the contrary is proved, to have acquired the property for himself or herself.

[Subsection (2) substituted by section 6 of Act 45 of 2003 and section 2 of Act 34 of 2004]

17. ……….

[Section 17 amended by section 5 of Act 77 of 1964, section 6 of Act 46 of 1996 and section 3 of Act 34 of 2004 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

18. ………..

[Section 18 amended by section 3 of Act 27 of 1997, substituted by section 10 of Act 60 of 2001, amended by section 8 of Act 45 of 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October2012 ]

19. ……….

[Section 19 amended by section 4 of Act 27 of 1997 and repealed by section 11 of Act 60 of 2001]

20. …………

[Section 20 substituted by section 11 of Act 30 of 1998 and section 4 of Act 31 of 2005 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

20A.    …………

[Section 20A inserted by section 12 of Act 30 of 1998, substituted by section 5 of Act 34 of 2004 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]