n Annual Survey of South African Law - Criminal law
|Article Title||Criminal law|
|© Publisher:||Juta Law Publishing|
|Journal||Annual Survey of South African Law|
|Publication Date||Jan 2008|
|Pages||265 - 290|
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.
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