BCR72 (ITA) – Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust (Sections 11(a), 23H) Posted on August 20, 2020 by admin_kmos
BCR69 (ITA) – Employee share ownership plan (“Dividend” definition, sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, paragraphs 13(1)(a)(iiB), 38 of Eighth Schedule) Posted on January 31, 2020 by admin_kmos
BCR67 (ITA) (VAT) – Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act) Posted on August 19, 2019 by admin_kmos
BCR68 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11F, paragraph 2(l) of Seventh Schedule) Posted on August 19, 2019August 19, 2019 by admin_kmos
BCR66 (ITA) (STT) – Tax consequences for recipients of shares in an unbundled company (Definition of “unbundling transaction”, sections 46(3), 46(7), paragraph 76B of Eighth Schedule) Posted on August 19, 2019August 19, 2019 by admin_kmos
BCR1 (ITA) – Definition of equity instrument and restricted equity instrument (Section 8C) Posted on January 23, 2019 by admin_kmos
BCR2 (ITA) – Expenditure incurred on corporate social investment programs (Section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos
BCR4 (ITA) – Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1)) Posted on January 23, 2019 by admin_kmos
BCR5 (ITA) – Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule) Posted on January 23, 2019 by admin_kmos
BCR6 (ITA) – Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D) Posted on January 23, 2019 by admin_kmos