BCR59 (ITA) – Asset for share transaction involving a foreign collective investment scheme (“Company” definition, section 42) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR60 (ITA) – Consequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR61 (ITA) – Foreign return of capital (“Foreign return of capital” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR64 (STT) – Transfer of a security that constitutes a participatory interest in a collective investment scheme (“Security” definition, section 2(1)(a), section 8(1)(f) of STT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR65 (ITA) – Post-retirement medical aid benefits (“Remuneration” definition, “employer” definition of Fourth Schedule, paragraphs 2(l), paragraph 4, paragraph 12D of Seventh Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR62 (ITA) – Research and development conducted on behalf of a taxpayer (Section 11D(2), section 11D(4), section 11D(9)) Posted on January 23, 2019 by admin_kmos
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
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
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
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