BCR34 (ITA) – Taxation of exchange traded notes (“Gross income”, “trading stock”, section 8(4)(a), section 22, section 23B, section 23H, section 24C, section 24J, section 24L, section 24M) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR36 (ITA) – Reserves of a collective investment scheme in securities and the distribution thereof to unit holders (Section 10(1)(iB), section 10(1)(k)(i)(ee), section 25B) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR37 (ITA) – Distribution of shares in an unbundling transaction (Section 46) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR38 (ITA) – Exchange of one restricted equity instrument for another (Section 8C, section 42) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR40 (ITA) – Investors acquiring rights in a completed film (Section 10(zG), section 23(n) section 24F) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR41 (ITA) – Dividends distributed by a foreign company (“Foreign dividend” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR42 (ITA) – Preferred securities issued by a company registered in a foreign country (“Listed share” definition, section 10B(2)(d)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR43 (ITA) – Antecedent cession of rights to future production rebate credit certificates (PRCCs) (“Gross income” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR44 (ITA) – (Replaced on 20 May 2014 to provide for textual changes and clarifications) Repurchase of non-redeemable, non-participating preference shares Posted on January 23, 2019May 1, 2021 by admin_kmos
BCR45 (ITA) – Post retirement medical aid benefits (Paragraph (c), paragraph (f), paragraph (i) of “gross income” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos