BPR185 (ITA) – Corporate Rules: Disposal of assets and liabilities as part of a group restructure (Section 7B, section 11(a), section 23(g), section 37A, section 42) Posted on January 23, 2019 by admin_kmos
BPR186 (ITA) (STT) – Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR187 (ITA) – Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR188 (ITA) – Conversion of a public benefit organisation to a for-profit company (Section 30) Posted on January 23, 2019 by admin_kmos
BPR189 (ITA) – Acquisition of shares subject to suspensive conditions (“Connected person” definition, section 24J, paragraph 13, paragraph 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR190 (ITA) (STT) – Notional Funding Arrangement: The issue and potential repurchase of ordinary shares (Section 24J, paragraph 11(1)(a), paragraph 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR191 (ITA) – Refinancing of debt through preference share funding (Section 8E, section 8EA, section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR192 (ITA) – Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E) Posted on January 23, 2019 by admin_kmos
BPR193 (ITA) – Debt reduction by way of set-off (Section 19 definition of “reduction amount”, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR194 (ITA) (STT) – Disposal of shares through a share buy-back and a donation (Sections 18A, 54, 56(1)(h), 64D, “dividend” definition, paragraphs 2(1), 11(1) AND 11(2)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos