The Property Transfer Tax (Amendment) Bill, 2021

Parliamentary Period: 
First Session of the Thirteenth Assembly

The object of this Bill is to amend the Property Transfer Tax Act so as to—

(a) provide for a ten percent property transfer tax rate on the transfer

of a mineral processing licence;

(b) provide clarity on the period for the exemption of property transfer

tax on an indirect transfer of shares;

(c) permit the filing of a return by proxy where the transferor may be

dead, absent from the Republic or cannot be located; and

(d) provide for matters connected with, or incidental to, the foregoing.

Bill Stage: 
First Reading
Second Reading
Committee Stage
Third Reading