Print Page
News & Press: SARS News & Tax Administration

BPR 195: Securities transfer tax exemption

Friday, 26 June 2015   (0 Comments)
Posted by: Author: SARS
Share |

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).



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal