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    <title>Amendment of Act 17 of 2013- Charge of commodities transaction tax - Value of taxable commodities transaction</title>
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    <description>A commodities transaction tax is charged on sales of commodity derivatives and on sales of options on commodity derivatives, with different rates and specified payers for each category. The taxable value for a commodity derivative is the traded price; for an option on a commodity derivative the taxable value is the option premium; and where an option is exercised the taxable value is the settlement price.</description>
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      <description>A commodities transaction tax is charged on sales of commodity derivatives and on sales of options on commodity derivatives, with different rates and specified payers for each category. The taxable value for a commodity derivative is the traded price; for an option on a commodity derivative the taxable value is the option premium; and where an option is exercised the taxable value is the settlement price.</description>
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