BPR139 (ITA) – Disposal of assets by a recreational club (Paragraph 65B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR141 (ITA) (STT) – Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer (Section 41, section 45) Posted on January 23, 2019 by admin_kmos
BPR142 (ITA) – Deduction of interest expenditure (Section 24J) Posted on January 23, 2019 by admin_kmos
BPR143 (ITA) – Preference shares constituting equity shares in relation to a headquarter company (“Equity share” definition, “headquarter company” definition) Posted on January 23, 2019 by admin_kmos
BPR144 (ITA) – Write-off period in respect of the increase in either the cost or the value of assets pursuant to a section 45(4) de-grouping (Section 45(4)(b), section 11(e), section 12C, section 13) Posted on January 23, 2019 by admin_kmos
BPR145 (ITA) – Allowances – Assets forming part of a sale and leaseback arrangement (Section 11(e)) Posted on January 23, 2019 by admin_kmos
BPR146 (ITA) – Mining tax – Contract mining agreement (“Mining operations” definition, “mining” definition, section 11(a), section 15(a), section 23(g), section 36, section 37A(1)(d)(ii)) Posted on January 23, 2019 by admin_kmos
BPR147 (ITA) – Consideration received for the surrender of a right to acquire shares (“Gross income” definition, section 8C) Posted on January 23, 2019 by admin_kmos
BPR148 (ITA) – Dividends Tax Rate – Permanent establishment in South Africa (Section 64G(3)(b)(i), SA-Japan DTA) Posted on January 23, 2019 by admin_kmos