BPR5 (ITA) – Whether dividend income received by a trust retains its nature in the hands of the beneficiaries on distribution thereof, by the trust, in the same tax year (Sections 10(1)(k)(i), 25B) Posted on January 23, 2019 by admin_kmos
BPR6 (ITA) – The application of section 24C in the context of a repair and maintenance contract (Section 24C) Posted on January 23, 2019 by admin_kmos
BPR7 (ITA) – Service fees received by a non-resident labour broker ( “Gross income” definition, paragraph 2 of Fourth Schedule, SA-UK DTA) Posted on January 23, 2019 by admin_kmos
BPR8 (ITA) – Certain variable payments made to a marketing executive and the application of section 23(m) Posted on January 23, 2019 by admin_kmos
BPR9 (VAT) – Sale of an administration business (Section 11(1)(e)) Posted on January 23, 2019 by admin_kmos
BPR10 (ITA) – The applicability of the mining tax dispensations contained in the Act to a specific contract mining arrangement (Section 11(a), section 15, section 36 and section 37A) Posted on January 23, 2019 by admin_kmos
BPR11 (ITA) – Transfer of a pre-1 March 1998 amount from a pension fund as an own contribution to other retirement funds (Paragraph 1, paragraph 2A, paragraph 6 of Second Schedule) Posted on January 23, 2019 by admin_kmos
BPR12 (ITA) – Determination of gross income of a livestock auctioneer and agent (“Gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR13 (ITA) – Section 8C and the variation of share options obtained under a share option scheme (Section 8A, section 8C, paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR14 (ITA) – Employees’ tax in respect of gains, as contemplated in sections 8A and 8C of the Act, made by retired employees (Paragraph 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos