Property Transfer Tax (Amendment) Act, 2012 (No. 13 of 2012).
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LEX-FAOC133269
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This Act amends the Property Transfer Tax Act in: section 2 by inserting definitions of, among other things "mining right"; in section 4 on the rate of property tax; in section 5 which concerns the assessment of the value of property in relation with mining rights; and in section 9 by adding a new subsection on corrective action if a holder of a mining right fails to pay property tax. It also inserts a new section 12(a) on tax information agreements and exchange.
Amends: Property Transfer Tax Act (Cap. 340). (2005)
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