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Section 15: Change in circumstances

Land (Duties and Taxes) Act · PART V: CAMPEMENT TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

15. Change in circumstances Where— (a) there is a change in ownership of the campement; (b) the campement ceases to be used as sole residence by the owner; or (c) the market value of the campement being used as sole residence exceeds the amount specified in Part IV of the Fifth Schedule, the new owner or the owner, as the case may be, shall give written notice thereof to the authorised officer within a period of 30 days from such change and do all such acts or things that are required to be done under this Part. [S. 15 inserted by s. 17 (d) of Act 20 of 2002 w.e.f. 1 July 2002.]

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