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BPR 195: Securities transfer tax exemption

26 June 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with the exemption from securities transfer tax of a share transfer in terms of an asset-for-share transaction under which the parties have elected that the relief provided for under section 42 of the Act will not apply. 

Please click here to access the ruling (26 June 2015).


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