Section 14: Any deed of transfer of property as defined in the Land (Duties and
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.
14. Any deed of transfer of property as defined in the Land (Duties and
Taxes) Act, where the open market value of the property transferred does not
exceed 100,000 rupees.
[Para. I amended by Act 30 of 1990; s. 16 (c) of Act 18 of 2003 w.e.f. 21 July 2003; s. 4 of
Act 20 of 2003 w.e.f. 21 July 2003; s.15 (g) of Act 28 of 2004 w.e.f. 26 August 2004;
s. 25 (u) of Act 15 of 2006 w.e.f. 7 August 2006; s. 15 (c) (i) of Act 37 of 2011 w.e.f.
15 December 2011; s. 44 (l) of Act 9 of 2015 w.e.f. 14 May 2015.]
J. Rate 5%