Property Transfer Tax (Amendment) Act, 2021

3. The principal Act is amended by the repeal of section 3 and the substitution therefor of the following:

3. (1) The Commissioner-General shall, subject to the direction of the Minister, be responsible for giving effect to the provisions of this Act and shall in exercising those functions have all the powers conferred on the Commissioner-General by the Income Tax Act. (2) The Commissioner-General may, in writing and subject to conditions that the Commissioner-General may specify, delegate to an officer in the Authority any power conferred, or any duty imposed, on the Commissioner-General by this section.

4. Section 4 of the principal Act is amended— (a) in subsection (1B), by the insertion of the word “consecutive” immediately after the word “three” and (b) in subsection (2), by the— (i) insertion of the following new paragraph immediately after paragraph (a): (b) ten per cent of the realised value in respect of a mineral processing licence;; and (ii) renumbering of paragraphs (b), (c) and (d) as paragraphs (c), (d) and (e), respectively. Amendment of section 6

5. Section 6 (1) of the principal Act is amended by the deletion of paragraph (d) and the substitution therefor of the following: Cap. 323 Amendment of section 9 (d) an exempt public benefit organisation in accordance with the Income Tax Act;.

6. Section 9 of the principal Act is amended by the insertion of the following new subsections immediately after subsection (1): (1A) Despite subsection (1), a person, other than the transferor of the property, shall be permitted to render a provisional return on behalf of the transferor where that person is— (a) permitted to do so through a court order; or Property Transfer Tax (Amendment) [No. 46 of 2021 689 (b) appointed as a proxy for the Registrar of the High Court, where the Registrar of the High Court is appointed by the court to render a provisional return on behalf of the transferor. (1B) A person referred to in subsection (1A) shall be permitted to render a provisional return on behalf of the transferor if the transferor— (a) (b) (c) is deceased; is absent from the Republic; or cannot be located despite reasonable efforts to do so. 690