BCR57 (ITA) – Section 12J(2) deduction by partners (Section 12J, section 24H) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR58 (ITA) – Consequences for beneficiaries on the unwinding of an employee share incentive scheme (Section 8C) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR59 (ITA) – Asset for share transaction involving a foreign collective investment scheme (“Company” definition, section 42) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR60 (ITA) – Consequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR61 (ITA) – Foreign return of capital (“Foreign return of capital” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR64 (STT) – Transfer of a security that constitutes a participatory interest in a collective investment scheme (“Security” definition, section 2(1)(a), section 8(1)(f) of STT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR65 (ITA) – Post-retirement medical aid benefits (“Remuneration” definition, “employer” definition of Fourth Schedule, paragraphs 2(l), paragraph 4, paragraph 12D of Seventh Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR1 (VAT) – VAT rulings (Section 1(1) definition of “input tax”) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR2 (VAT) – General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR3 (VAT) – General written rulings and decisions (Section 28 and section 72) Posted on January 23, 2019January 23, 2019 by admin_kmos