Section 36F: Date of declaration
consolidated text (as at 2018). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
36F. Date of declaration
Any declaration in respect of the constitution of a partnership, any
change in its shareholding or any apport made to it shall take effect, for the
purposes of the levying of duty under this Act or of tax under the Land
(Duties and Taxes) Act, as from the day on which such declaration acquires
date certaine by registration under this Act, whatever may be the date of
such constitution, change or apport as specified in the declaration.
[S. 36E inserted by s. 15 (f) of Act 28 of 2004 w.e.f. 26 August 2004.]