Section 6: Documents witnessing several transactions
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.
6. Documents witnessing several transactions
(1) (a) Subject to paragraph (b) and subsection (2), where a document
witnesses several transactions or stipulations which are independent of one
another or which do not necessarily arise from one another, duty shall be levied in respect of every such transaction or stipulation according to its nature.
(b) Where any one of the several transactions or stipulations is a
transfer of immovable property, the document referred to in paragraph (a)
shall be drawn by an authentic deed (acte authentique).
R15 – 8 (1) [Issue 10]
Registration Duty Act
(2) Where a document which witnesses a transfer of property contains
the receipt for, or an obligation relating to, the sale price of the property, the
receipt or obligation shall not be liable to duty.
[S. 6 amended by s. 23 (d) of Act 26 of 2012 w.e.f. 22 December 2012.]