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  4. Uncertificated Securities Tax Act 31 of 1998 [repealed]

Uncertificated Securities Tax Act 31 of 1998 [repealed]

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31 of 1998

The repealed Uncertificated Securities Tax Act 31 of 1998 intended:

  • to provide for the levying of an uncertificated securities tax in respect of the issue of, and change in beneficial ownership in, any securities which are transferable without a written instrument and are not evidenced by a certificate; and
  • to provide for matters connected therewith.

Commencement

1 June 1999 (Gazette 20076 of 21 May 1999)

Amendments

  • Amended by Revenue Laws Amendment Act 35 of 2007
  • Amended by Revenue Laws Second Amendment Act 21 of 2006
  • Amended by Revenue Laws Amendment Act 20 of 2006
  • Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006
  • Amended by Revenue Laws Second Amendment Act 32 of 2005
  • Amended by Revenue Laws Amendment Act 31 of 2005
  • Amended by Second Revenue Laws Amendment Act 34 of 2004
  • Amended by Revenue Laws Amendment Act32 of 2004
  • Amended by Revenue Laws Amendment Act 45 of 2003
  • Amended by Revenue Laws Amendment Act 74 of 2002
  • Amended by Taxation Laws Amendment Act 30 of 2002
  • Amended by Second Revenue Laws Amendment Act 60 of 2001
  • Amended by Revenue Laws Amendment Act 19 of 2001
  • Amended by Revenue Laws Amendment Act 53 of 1999
  • Amended by Taxation Laws Amendment Act 32 of 1999
Repeals
Securities Transfer Tax Act 25 of 2007

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