BCR4 (ITA) – Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1))

Posted on January 23, 2019 by admin_kmos

BCR5 (ITA) – Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule)

Posted on January 23, 2019 by admin_kmos

BCR6 (ITA) – Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D)

Posted on January 23, 2019 by admin_kmos

BCR7 (ITA) – Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively (“Pension fund”, “gross income” definitions, Second Schedule)

Posted on January 23, 2019 by admin_kmos

BCR8 (ITA) – Tax Consequences of proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations (Paragraphs 2(i), 12A of Seventh Schedule)

Posted on January 23, 2019 by admin_kmos

BCR10 (ITA) – Distribution of pension fund surplus to former members, pensioners and/or their beneficiaries (Paragraph 2C of the Second Schedule)

Posted on January 23, 2019 by admin_kmos

BCR11 (ITA) – Accrual of a conditional award and attendant tax implications (Paragraph (c) of “gross income” definition)

Posted on January 23, 2019 by admin_kmos

BCR12 (ITA) – Income tax implications attendant upon the vesting of an ‘equity instrument’ listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1))

Posted on January 23, 2019 by admin_kmos

BCR13 (ITA) – Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (“Gross income” defintion, section 10(1)(k)(i), section 25B)

Posted on January 23, 2019 by admin_kmos