Full text loading...
n Annual Survey of South African Law - Criminal law
Securities Transfer Tax Administration Act 26 of 2007
This Act, which provides for the administration of a securities transfer tax and related matters, commenced on 1 July 2008 (s 22). Section 20 creates a number of offences relating to the failure to disclose information, documents, or certain material facts; the obstruction or hindrance of persons performing a function in terms of the Act; and the submission of a false certificate or statement.
Article metrics loading...