Page 115 - ADVANCED TAXATION - Day 1 Slides

Special Rules – Fixed Property

If supply is subject
to VAT – NO

transfer duty

payable

IF no VAT then transfer duty

≤ R600 000 0%

> R600 000 ≤ R1 million 3%

> R1 million ≤ R1.5 million 5%

> R1.5 million 8%