BPR40 (ITA) – Liability to withhold employees’ tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR41 (ITA) – De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a)) Posted on January 23, 2019 by admin_kmos
BPR42 (ITA) – Determination of who qualifies as a ‘film owner’ for purposes of section 24F Posted on January 23, 2019 by admin_kmos
BPR43 (ITA) – Private use of a company motor vehicle (Paragraph 7(10) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR44 (ITA) – Foreign business establishment exclusion (Section 9D(10)(a)(iv)) Posted on January 23, 2019 by admin_kmos
BPR45 (ITA) – Deductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos
BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58) Posted on January 23, 2019 by admin_kmos
BPR254 (ITA) (STT) – Consequences of cross-border and domestic asset-for-share transactions (Section 24BA, section 42, section 64FA of ITA, section 8(1)(a)(i), section 8(1)(a)(vi) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR255 (ITA) – Debt reduction by means of set-off (Section 8(4)(a), section 19, paragraph 12A, paragraph 20(3)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR256 (ITA) (VAT) – Mining rehabilitation (“Gross income” definition, section 8(4)(a), section 11(a), section 37A of ITA, “enterprise” definition, section 16, section 17, section 20 of VAT Act) Posted on January 23, 2019 by admin_kmos