BPR277 (ITA) – Consequences for employee share trust on unwinding of employee share scheme (Section 8C, paragraph 11A of Fourth Schedule, paragraphs 11(2)(j), 13(1)(a)(iiB), 38, 80 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR280 (ITA) – Debt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR278 (ITA) – Application of section 24JB to equity – linked notes ( “Gross income” definition, section 11(a), section 23(g), section 24JB) Posted on January 23, 2019 by admin_kmos
BPR279 (ITA) – Capital gains tax participation exemption in relation to controlled foreign companies (“Connected person” definition, section 9D, paragraph 64B(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR281 (ITA) – Disposal of a portion of land owned by a recreational club (Paragraph 65B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR282 (ITA) – Deductibility of socio-economic and enterprise development expenditure (Section 11(a), section 23(g), definition of “donation” of section 55(1), section 58) Posted on January 23, 2019 by admin_kmos
BPR283 (ITA) – Intra-group disposal of capital asset (Section 45(1)(a)) Posted on January 23, 2019 by admin_kmos
BPR284 (ITA) – Debentures tracking the value of a reference asset (“Gross income”, “trading stock”, section 11(a), section 22(1)(a), section 24J, definition of “covered person” of 24JB(1)) Posted on January 23, 2019 by admin_kmos
BPR285 (ITA) – Initial fee paid to a franchisor (Section 11(f)) Posted on January 23, 2019 by admin_kmos
BPR286 (ITA) – Settling-in allowance (“Income” definition, section 10(1)(nB), “remuneration” definition, paragraph 2(1) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos