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BPR399 (ITA) – Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule)

Posted on December 23, 2023 by admin_kmos
Posted in BPR399 (ITA) - Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule)

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← BCR86 (ITA) – Waiver of debt by an employer – unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)
BPR400 (ITA) – Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA) →

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