BPR367 (ETI) – Employment tax incentive (“Employee”, “qualifying employee”, “monthly remuneration” definition, section 2, 6 of ETI Act) Posted on July 25, 2021 by admin_kmos
BPR361 (ITA) (STT) (TDA) (VAT) – Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party Posted on May 1, 2021 by admin_kmos
BPR360 (ITA) – Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital”, “gross income”, “group of companies”, sections 41, 24BA, 40CA, 42, 45, 55, 58) Posted on May 1, 2021 by admin_kmos
BPR359 (ITA) – Transfer of reinsurance business from a resident company to a local branch of a foreign company (“Gross income” definition, section 11(a), 28) Posted on May 1, 2021 by admin_kmos
BPR358 (ITA) – Amalgamation of short and long-term insurers (Sections 11(a), 28, 44) Posted on May 1, 2021 by admin_kmos
BPR357 (ITA) – Donations to a foreign trust of property situated outside the Republic (Section 56) Posted on May 1, 2021 by admin_kmos
BPR355 (ITA) – Accrual of pension payments to a resident from a foreign pension fund (“Gross income” definition, section 10(1)(gC)(ii)) Posted on January 2, 2021 by admin_kmos
BPR356 (ITA) – Preference share – hybrid equity instrument and third-party backed share (“Equity share”, “controlling group company”, “equity instrument”, “financial instrument” definitions) Posted on December 19, 2020 by admin_kmos
BCR75 (ITA) – Settlement of post-retirement medical aid and retirement gratuity benefits (“Gross income”, “Severance benefits”, “remuneration” definition, section 11F) Posted on December 19, 2020 by admin_kmos