BCR19 (ITA) – Accrual date of a liquidation benefit (“Gross income” definition, “retirement lump sum withdrawal benefit” definition, section 10(1)(i)(xv)(bb), paragraph 2(b) of Second Schedule)

Posted on January 23, 2019 by admin_kmos

BCR20 (ITA) – Transfer of pension and provident fund contributions from South African pension and provident funds to foreign pension and provident funds (Section 9(1)(g))

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR22 (ITA) – Potential double taxation of profits attributable to protected cell companies (“Company” definition, section 9D)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR23 (ITA) – Tax consequences resulting from the demerger of a Swiss depository company (“Gross income” definition, section 22, paragraph 11 of Eighth Schedule)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR24 (ITA) – Securities lending transactions – ‘Short selling’ of debt securities (“Gross income” definition, section 11(a), section 23(g), section 24J)

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR26 (ITA) – Tax status of bursaries awarded to students (Section 10(1)(q))

Posted on January 23, 2019January 23, 2019 by admin_kmos

BCR27 (ITA) – Tips held for safekeeping by employers and subsequently paid over to employees at regular intervals (“Remuneration” definition, paragraph 2(1) of Fourth Schedule)

Posted on January 23, 2019January 23, 2019 by admin_kmos