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Displaying 1 - 5 of 13Property Transfer Tax (Amendment) Act, 2017 (No. 11 of 2017).
This Act amends the Property Transfer Tax Act in section 2, 4, 5 and 11. In section a definition of "intellectual property is inserted. Other amendments concern valuation of property, also of mining rights. A new section (12B) concerning disclosure of information on relationship between companies.
Amends: Property Transfer Tax Act (Cap. 340). (2005)
Property Transfer Tax (Amendment) Act, 2012 (No. 13 of 2012).
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)
Property Transfer Tax (Amendment) Act, 2015 (No. 16 of 2015).
This Act amends the Property Transfer Tax Act in section 3, 4 and 6. In section 3 a minor amendment is made concerning delegation of functions and powers of Commissioner. The amendment of section 4 concerns the rate of tax in respect of a mining right or an interest in the mining right in and respect of land. Section 6 is amended in provisions concerning exemption from the provisions of this Act of any public benefit organisation or trust listed as such under the Income Tax Act.
Amends: Property Transfer Tax Act (Cap. 340). (2005)
Property Transfer Tax (Amendment) Act, 2009 (No. 4 of 2009).
This Act amends the Property Transfer Tax Act in subsection (2) of section 5 by the insertion of a new provision which allows the Commissioner General, in determining the realised value for shares, to make adjustments in accordance with the provisions of sections 97A, 97AA, 97C and paragraph 22A of the Fifth Schedule to the Income Tax Act. Section 5 concerns the assessment of the value of property.
Amends: Property Transfer Tax Act (Cap. 340). (2005)
Property Transfer Tax (Amendment) Act, 2014 (No. 9 of 2014).
This Act amends the Property Transfer Tax Act in subsection (6) of section 5 on non-existence of the realised value of transfer of property within a group of companies whose holding company is incorporated in Zambia in case such transfer was carried out for the purpose of effecting internal organisation of that group.
Amends: Property Transfer Tax Act (Cap. 340). (2005)