Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

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SECURITIES TRANSFER TAX ADMINISTRATION ACT 26 OF 2007

[ASSENTED TO 21 DECEMBER, 2007]
[Date of Commencement: 1 JULY, 2008]

(English text signed by the President)

as amended by:

Taxation Laws Second Amendment Act 4 of 2008

Revenue Laws Second Amendment Act 61 of 2008

Tax Administration Act 28 of 2011

Tax Administration Laws Amendment Act 44 of 2014

pending amendment by:

Tax Administration Act 28 of 2011

ACT

To provide for the administration of a securities transfer tax; and to provide for matters connected therewith.

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