We have been receiving a number of inquiries about the Transfer Duty relief announced by the Finance minister during the 2020 Budget speech, seems there is a bit of confusion between the two, below is a simplified explanation.
1. Transfer duty is a form of tax levied in terms of the Transfer Duty Act on any immovable property which is acquired by way of a transaction or otherwise. Transaction or otherwise includes the sale, ceding, donation or exchange of property. Transfer duty is payable to the South African Revenue Service (SARS) on a sliding scale as shown below.

NEW REGULATIONS PUBLISHED IN THE GOVERNMENT GAZETTE RELATING TO ATTENDING A FUNERAL IN ANOTHER METROPOLITAN AREA, DISTRICT OR PROVINCE DURING THE LOCK-DOWN PERIOD: