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EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX
Securities Transfer Tax Administration Act No. 26 of 2007 Income Tax Act No. 58 of 1962: Sections 42, 44, 45, 46 and 47 Tax Administration Act No. 28 of 2011 (effective 1 October 2012) Other Legislation: Securities Services Act No. 36 of 2004: Section 34
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