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Timing of immovable property transactions to determine the incidence of tax in South Africa
The main Acts applicable to the disposal of immovable property are the Alienation of Land Act 68 of 1981, the Deeds Registries Act 47 of 1937(DRA), the Sectional Titles Act 95 of 1986, the Subdivision of Agricultural Land Act 70 of 1970, the Transfer Duty Act 40 of 1949(TDA), the Value Added Tax Act...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2017
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