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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:
Presentation
First Reading
Second Reading
Committee Stage
Third Reading