oa De Rebus - Transfer duty in regard to a sale where buildings are to be erected

Volume 1971, Issue 37
  • ISSN : 0250-0329



In addition to the purchase price, there are various other payments which the Receiver of Revenue deems to be part of the consideration on which transfer duty is payable in terms of Section 6 (1) of the Transfer Duty Act 40 of 1949. One of such additional payments which causes a certain amount of difficulty is payment for buildings to be erected.

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