S.L. 364.15 Art. 4Transfer by gratuitous title. 

(1) Any transfer by gratuitous title claiming benefits in terms of this order shall be made by public deed:

Provided that benefits in terms of this order shall only be granted in respect of a transfer by gratuitous title where the notice required in terms of the Duty on Documents and Transfers Act and the

Duty on Documents and Transfers Rules has been submitted to the Commissioner for Revenue on the form or other means provided by the Commissioner on or before the 31st December 2026.

(2) In the case of a transfer falling within the scope of paragraph (b) of article 2, the individual transferring the business property shall provide to the notary who receives the deed of such transfer a report prepared by a certified public accountant holding a practicing certificate in auditing giving assurance that the business property being transferred by gratuitous title has been used in a family business as defined in the Family Business Act for a period of at least three (3) years preceding the transfer.

(3) The Commissioner for Revenue may also request such further information, forms and documentation as he may deem fit, by means of a notice in writing within the period, not being less than thirty (30) days, specified in the said notice.