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Section 13: Agreement relating to agricultural produce

Registration Duty Act · PART II: LIABILITY TO DUTY

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

13. Agreement relating to agricultural produce The parties to an agreement relating to agricultural produce shall, where— (a) the value of the consideration is not stipulated in the agreement, state the estimated value of the consideration; (b) the consideration is a portion of the agricultural produce and its value cannot be ascertained, state the estimated value of the produce for duty purposes.

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