BCR8 (ITA) – Tax Consequences of proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations (Paragraphs 2(i), 12A of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BCR9 (ITA) – Foreign share buy-backs (“Dividend” definition, “foreign dividend”, section 10(1)(k)(ii)(dd)) Posted on January 23, 2019 by admin_kmos
BCR10 (ITA) – Distribution of pension fund surplus to former members, pensioners and/or their beneficiaries (Paragraph 2C of the Second Schedule) Posted on January 23, 2019 by admin_kmos
BCR11 (ITA) – Accrual of a conditional award and attendant tax implications (Paragraph (c) of “gross income” definition) Posted on January 23, 2019 by admin_kmos
BCR12 (ITA) – Income tax implications attendant upon the vesting of an ‘equity instrument’ listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1)) Posted on January 23, 2019 by admin_kmos
BCR13 (ITA) – Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (“Gross income” defintion, section 10(1)(k)(i), section 25B) Posted on January 23, 2019 by admin_kmos
BCR14 (ITA) – Deductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme (8C, 10(1)(nE), 23(m), 24J(2), paragraph 20, 76 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BCR15 (ITA) – Repealed legislation and the application of section 12(1) of the Interpretation Act, 1957 (Act No. 33 of 1957) (Section 27 (5B)) Posted on January 23, 2019 by admin_kmos
BCR16 (ITA) – Capital gains tax – Re-designation of preference shares (Paragraph 11, paragraph 33, paragraph 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BCR17 (ITA) – Creation of a permanent establishment if a foreign partnership carries on business in SA (“Gross income” definition, section 10(1)(h), 10(1)(k)(i), paragraph 2 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos