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BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58)

Posted on January 23, 2019 by admin_kmos
Posted in BPR253 (ITA) - Donations tax consequences of a transaction to introduce a BEE shareholder into a group ("Donation" definition, section 54, section 55(1), section 57, section 58)

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← BPR46 (ITA) – Accrual of an unclaimed retirement fund (lump sum) benefit (“Gross income” definition, paragraph 2 of Fourth Schedule)
BPR252 (ITA) – ​Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule) →

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