Land Sales Duty Act 1977 (Act No. 13 of 1964).
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LEX-FAOC070295
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This Act imposes a charge on the capital gains deriving from the sale of any land and grants powers to the Governor-General to impose an additional charge on concessions made under this Act in respect of special development areas as defined by this Act. The Act further provides for the assessment of gains deriving from sale and the collection of duty by the Commissioner, appeals against decisions of the Commissioner and regulation-making powers and prescribes offences.
