Uncertificated Securities Tax Act, 1998

 

To provide for the levying of an uncertificated securities tax in respectof the issue of, and change in beneficial ownership in, any securitiesre transferable without a written instrument and are not evidencedby a certificate; and to provide for matters connected therewith.

 

 

Latest Developments:

 

The Act has been updated by The Revenue Laws Amendment Act, 2007 (Act No. 35 of 2007), as published in Government Gazette No. 30656 dated 8 January 2008;

Revenue Laws Second Amendment Act No. 21 of 2006 (GG 29604 dated 7th February, 2007)

Revenue Laws Amendment Act No. 20 of 2006 (GG 29603 dated 7th February, 2007)

Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 (GG 29068 dated 25th July, 2006)

Revenue Laws Second Amendment Act No. 32 of 2005 (GG 28451 dated 1st February, 2006)

Revenue Laws Amendment Act No. 31 of 2005 (GG 28450 dated 1st February, 2006)

 

2004 and earlier

Amended by Second Revenue Laws Amendment Act, 2004 (34 of 2004)

Amended by Revenue Laws Amendment Act, 2004 (32 of 2004).

Amended by the Revenue Laws Amendment Act, 2003 (45 of 2003).

Amended by the Revenue Laws Amendment Act, 2002 (74 of 2002).

Amended by the Taxation Laws Amendment Act, 2002 (30 of 2002).

Amended by the Second Revenue Laws Amendment Act, 2001 (60 of 2001).

Amended by the Revenue Laws Amendment Act, 2001 (Act 19 of 2001) affecting section 6 only.

 

Various amendments have been made by the Taxation Laws Amendment Act, 2000, as published in Gazette 21390 and dated 19 July 2000. To amend this Act, so as

to withdraw certain exemptions; and

to further regulate the procedures relating to inquiries.

Updated by the Revenue Laws Amendment Act, 1999, as published in Gazette 20656 dated 24 November.

This Act will come into operation on the 1 June 1999, as published in Government Gazette Notice R. 60, dated 21 May 1999.

Amendment to Section 6 of the Act by the Taxation Laws Amendment Act, 1999, gazetted on 31 March 1999.