BPR35 (ITA) – Definition of group of companies and connected person (“Company” definition, “connected person” definition) Posted on January 23, 2019 by admin_kmos
BPR36 (ITA) – Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 1, section 15, section 36) Posted on January 23, 2019 by admin_kmos
BPR37 (ITA) – Disposal of the right to receive royalty income – an intra-group transaction or a debt cancellation (Section 45, paragraph 4(a), paragraphs 35, 12(5), 56(1), 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR39 (ITA) – Unbundling transaction – the number of shares to be distributed and the distribution of shares to shareholders who are resident in certain foreign jurisdictions (Section 46) Posted on January 23, 2019 by admin_kmos
BPR40 (ITA) – Liability to withhold employees’ tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR41 (ITA) – De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a)) Posted on January 23, 2019 by admin_kmos
BPR42 (ITA) – Determination of who qualifies as a ‘film owner’ for purposes of section 24F Posted on January 23, 2019 by admin_kmos
BPR43 (ITA) – Private use of a company motor vehicle (Paragraph 7(10) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR44 (ITA) – Foreign business establishment exclusion (Section 9D(10)(a)(iv)) Posted on January 23, 2019 by admin_kmos
BPR45 (ITA) – Deductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos