Section 31: Exemption to specified entity
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
31. Exemption to specified entity
Notwithstanding this Act or and the Morcellement Act, any transaction in
respect of any conversion or parcelling of land pursuant to this Act by a
specified entity shall be exempted from payment of—
(a) any land conversion tax payable under this Act; and
(b) any fee payable under the Morcellement Act.
[S. 31 amended by s. 7 of Act 26 of 2001; repealed and replaced by s. 36 of Act 18 of 2008
w.e.f. 19 July 2008.]
(S. 31 came into operation on 17 September 2001.)