Section 48A: Transitional provisions
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.
48A. Transitional provisions
(1) Subject to this Act, any document under section 6, counter deed under
section 7 or deed of transfer under section 11, drawn before 22 December
2012, shall be registered under this Act not later than 31 December 2013 upon
payment of any duty leviable under this Act or any tax leviable under the Land
(Duties and Taxes) Act.
(2) Where a document, counter deed or deed of transfer referred to in
subsection (1) is presented for registration after 31 December 2013, it shall,
in addition to the duty or tax leviable, be subject to a penalty of 50 per cent
of the duty or tax leviable.
[S. 48A inserted by s. 23 (m) of Act 26 of 2012 w.e.f. 22 December 2012.]