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