BPR160 (ITA) (VAT) – Incentive payments (Section 11(a) of ITA, “consideration” definition, section 20 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR161 (ITA) – Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR162 (ITA) (VAT) – Sale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR163 (ITA) – Interest on replacement loans and proceeds arising from a share repurchase (“Contributed tax capital”, section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR164 (ITA) – Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR83 (ITA) – Capital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR84 (ITA) – The ‘group of companies’ concept for the purposes of section 45(4) Posted on January 23, 2019 by admin_kmos
BPR85 (ITA) – Taxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs) Posted on January 23, 2019 by admin_kmos
BPR86 (ITA) – Where two parties conduct mining operations in terms of an unincorporated joint venture agreement (Sections 1, 15, 24H, 36, 37A, paragraphs 1, 11, 33, 38 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR87 (ITA) – Capital gains tax consequences arising from restructuring activities involving trusts (Paragraphs 80(1), 80(2) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos