BPR330 (ITA) – Distributions of dividends and other amounts from a trust to beneficiaries on termination of employment ( “Gross income”, “remuneration” definitions, section 8C, 10(1)(k)(i))

Posted on October 24, 2019 by admin_kmos

BPR329 (ITA) – Tax consequences of intra-group restructuring and sale of assets to third party (“Gross income”, “trading stock”, “asset”, “capital asset”, “trading stock” definitions, section 45)

Posted on October 24, 2019 by admin_kmos

BPR327 (ITA) – Tax implications of a group restructuring (Sections 10(1)(k)(i), 45(3A), 64F(1)(a), 64G(2)(b), paragraphs 3, 20(1), 35(3)(a) of Eighth Schedule)

Posted on October 24, 2019 by admin_kmos

BPR326 (ITA) – Group restructuring transactions in a foreign jurisdiction (“Trading stock”, “asset-for-share transaction”, “liquidation distribution” definitions, section 42, 47(1))

Posted on October 24, 2019October 24, 2019 by admin_kmos

BPR324 (ITA) – Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule)

Posted on October 24, 2019 by admin_kmos

BPR323 (ITA) – Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule)

Posted on August 19, 2019 by admin_kmos

BPR321 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11(a))

Posted on August 19, 2019 by admin_kmos

BPR322 (ITA) – Equity linked note (“Gross income” definition, sections 11(a), 24J, “disposal”, “base costs” definitions, paragraph 20(1), paragraph 35(1) of Eighth Schedule)

Posted on August 19, 2019August 19, 2019 by admin_kmos

BPR320 (ITA) (VAT) (STT) (TDA) – Conversion of association to private company (“Company” definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act)

Posted on August 19, 2019 by admin_kmos