BCR67 (ITA) (VAT) – Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act)

Posted on August 19, 2019 by admin_kmos

BCR68 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11F, paragraph 2(l) of Seventh Schedule)

Posted on August 19, 2019August 19, 2019 by admin_kmos

BCR66 (ITA) (STT) – Tax consequences for recipients of shares in an unbundled company (Definition of “unbundling transaction”, sections 46(3), 46(7), paragraph 76B of Eighth Schedule)

Posted on August 19, 2019August 19, 2019 by admin_kmos

BCR1 (ITA) – Definition of equity instrument and restricted equity instrument (Section 8C)

Posted on January 23, 2019 by admin_kmos

BCR4 (ITA) – Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1))

Posted on January 23, 2019 by admin_kmos

BCR5 (ITA) – Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule)

Posted on January 23, 2019 by admin_kmos

BCR6 (ITA) – Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D)

Posted on January 23, 2019 by admin_kmos

BCR7 (ITA) – Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively (“Pension fund”, “gross income” definitions, Second Schedule)

Posted on January 23, 2019 by admin_kmos