BPR238 (ITA) – Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project (“Gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR239 (ITA) – Cash contributions made to a special purpose vehicle established to provide housing to mine workers (“Capital expenditure”, section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR240 (ITA) – Taxation of parties to share index linked notes (“Gross income” definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M) Posted on January 23, 2019 by admin_kmos
BPR241 (ITA) – Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR242 (ITA) – Venture capital company investment in qualifying companies carrying on business as hotel keepers (“Controlled group company”, “equity share”, “hotel keeper”, sections 11(e), 12C, 12J) Posted on January 23, 2019 by admin_kmos
BPR243 (ITA) – Termination of a subcontracting agreement and implementing of a toll manufacturing arrangement (“Asset” definition, paragraph 11(1)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR244 (ITA) – Disposal of an undivided interest in immovable property by way of an amalgamation transaction (“Trading stock” definition, section 13quin, section 41(1), section 44) Posted on January 23, 2019 by admin_kmos
BPR245 (ITA) (VAT) – Time of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court (“Invoice” definition, sections 9, 20 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR246 (ITA) – Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR247 (ITA) – Employer contributions to foreign social and pension funds in respect of a non-resident (“Remuneration” definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos