Transfer Duty Act 1902 (No. 8 of 1902).
The Act establishes inter alia (a) the criteria to be taken into account in ascertaining the value of the property for the payment of transfer duty; (b) a list of costs and charges that do not form part of the valuation on which the duty is payable; (c) the deadline for the payment of the duty in case of sale, lease, exchange or donation, deferred possession, conditional sale, lease, exchange or donation, joint ownership. Exemptions from the transfer duty shall be allowed in the cases and to the extent provided for in Section 13.