Page 108 - F6 Slide - Taxation - Lecture Day 4

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%