What constitutes a "security" for the purpose of Securities Transfer Tax?

- Share or depository receipt in a company; or 
- Member's interest in a close corporation.

Note: The inclusion of "any right or entitlement to receive any distribution from a company or close corporation" was deleted from the definition of a "security" with effect from 1 April 2012

Last Updated: 01/03/2013 3:28 PM     print this page
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