Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)

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Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)

1. Definitions

2. Imposition of tax

3. Issue of securities

4. Purchase of securities through or from member

5. Change in beneficial ownership in securities effected by a participant

5A. Other transactions

6. Exemptions

7. Payment and refund

8. Penalties on default

9. Offences

10. Interest on overdue payments

11. Recoveries by Commissioner

11A. Schemes for obtaining undue tax benefits

11B. Power to appoint agent

11C. Remedies of Commissioner against agent or trustee

12. Tax recoverable from person who acquires securities or any of the rights or entitlement

13. General provisions with regard to information, documents or things

14. Furnishing of information, documents or things by any person

14A. Records

15. Obtaining of information, documents or things at certain premises

16. Inquiry

17. Search and seizure

17A. Objection and Appeal Procedures

17B. Advance Tax Rulings

18. Amendment of laws

19. Short title and commencement

Schedule: Laws Amended