What is the difference between VAT and Transfer Duty when buying immovable property ? (Government Tax)

If the seller is a developer and a registered VAT vendor, then VAT is charged on (and included in) the purchase price of the property and transfer duty is NOT payable.

If the seller is not registered for VAT, transfer duty is payable on the purchase price of the property and not VAT, but the transfer duty is NOT included in the purchase price.

If the purchaser is registered for VAT, the VAT paid on the transaction to another vendor can be claimed back from SARS (or the amount of the transfer duty from a non-VAT vendor).