Files
| Attachment | Size |
|---|---|
| act-99-1981.pdf | 2.4 MB |
99 of 1981
The Revenue Laws Amendment Act 99 of 1981 intends:
- to amend the Transfer Duty Act, 1949, so as
- to substitute the expression ''Directorate: Inland Revenue, Department of Finance" for the expression "Department of Inland Revenue", and
- to provide for the exemption from transfer duty in respect of certain property acquired by a certain water board or irrigation board;
- to amend the Estate Duty Act, 1955, so as
- to make further provision as to the determination of the net value arid dutiable amount of an estate, and
- to substitute the expression "Table of the House of Assembly" for the expression "Tables of both Houses of Parliament";
- to amend the Diamond Export Duty Act, 1957 [repealed in October 1986], so as to make further provision relating to the manner in which a diamond may be exported or removed from the Republic;
- to amend the Stamp Duties Act, 1968 [repealed in January 2009], so as
- to provide for the exemption from stamp duty which would have been payable by the Natal Parks, Game and Fish Preservation Board, to define the expreSsion "hire purchase agreement or contract", and
- to extend the exemption from stamp duty granted in respect of the registration of the transfer of any marketable security;
- to amend the Companies Act, 1973 [repealed in May 2011], so as to make different provision relating to the payment of the annual duty; and
- to make provision for matters connected therewith.
Commencement
6 November 1981
