Section 9 of the Transfer Duty Act prescribes the conditions that must be met to qualify for an exemption:
Nature | Rate |
1 April 1978 to 31 March 1980 (Section 9(11)) (Only applicable where natural persons acquire full ownership)
| |
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit – Section 9(11)(a) | R1 to R20 000 |
Vacant land with the intention to erect a dwelling – Section 9(11)(b) | R1 to R8 000 |
1 April 1980 to 18 March 1992 (Section 9(12)) (Only applicable where natural persons acquire full ownership) | |
Improved land by means of a habitable* dwelling, – Section 9(12)(a) dwelling unit under the Sectional Title Unit | R1 to R30 000 |
Vacant land with the intention to erect a dwelling – Section 9(12)(b) | R1 to R12 000 |
19 March 1992 to 6 April 1993 (Section 9(12A) (Only applicable where natural persons acquire full ownership) | |
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit – Section 9(12A)(a) | R1 to R50 000 |
Vacant land with the intention to erect a dwelling – Section 9(12A)(b) | R1 to R20 000 |
From 7 April 1993 to 31 March 1999 (Section 9(12B) (Only applicable where natural persons acquire full ownership)
| |
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit – Section 9(12B)(a) | R1 to R60 000 |
Vacant land with the intention to erect a dwelling – Section 9(12B)(b) | R1 to R24 000 |
From 1 April 1999 to 28 February 2002 (Section 9(12C) (Only applicable where natural persons acquire full ownership)
| |
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit Section 9(12C)(a) | R1 to R70 000 |
Vacant land with the intention to erect a dwelling Section 9(12C)(b) | R1 to R30 000 |
