BCR40 (ITA) – Investors acquiring rights in a completed film (Section 10(zG), section 23(n) section 24F) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR41 (ITA) – Dividends distributed by a foreign company (“Foreign dividend” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR42 (ITA) – Preferred securities issued by a company registered in a foreign country (“Listed share” definition, section 10B(2)(d)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR43 (ITA) – Antecedent cession of rights to future production rebate credit certificates (PRCCs) (“Gross income” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR44 (ITA) – (Replaced on 20 May 2014 to provide for textual changes and clarifications) Repurchase of non-redeemable, non-participating preference shares Posted on January 23, 2019May 1, 2021 by admin_kmos
BCR45 (ITA) – Post retirement medical aid benefits (Paragraph (c), paragraph (f), paragraph (i) of “gross income” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR46 (ITA) – Dividends distributed by foreign companies (“Foreign dividend” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR47 (ITA) – Limitation of dividend exemption (Section 10(1)(k)(i)(hh)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR48 (ITA) – Deductibility of expenditure incurred by a portfolio of a collective investment scheme in securities (“Income” definition, section 11(a), section 23(f), section 25BA) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR49 (ITA) – Deductibility of insurance premiums in respect of an environmental maintenance programme guarantee (Section 11(a), section 23(g), section 23L) Posted on January 23, 2019January 23, 2019 by admin_kmos