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Category: SARS Published Rulings

BCR56 (ITA) (STT) – ​Amalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)

Posted on January 23, 2019January 23, 2019 by admin_kmos
Posted in BCR56 (ITA) (STT) - ​Amalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)

BCR39 (ITA) – Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)

Posted on January 23, 2019 by admin_kmos
Posted in BCR39 (ITA) - Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)

BCR21 (ITA) – ​Shares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)

Posted on January 23, 2019 by admin_kmos
Posted in BCR21 (ITA) - ​Shares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)

BCR3 (ITA) – ​Distribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)

Posted on January 23, 2019 by admin_kmos
Posted in BCR3 (ITA) - ​Distribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)

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