BPR323 (ITA) – Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule) Posted on August 19, 2019 by admin_kmos
BPR321 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11(a)) Posted on August 19, 2019 by admin_kmos
BPR322 (ITA) – Equity linked note (“Gross income” definition, sections 11(a), 24J, “disposal”, “base costs” definitions, paragraph 20(1), paragraph 35(1) of Eighth Schedule) Posted on August 19, 2019August 19, 2019 by admin_kmos
BPR320 (ITA) (VAT) (STT) (TDA) – Conversion of association to private company (“Company” definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act) Posted on August 19, 2019 by admin_kmos
BPR316 (ITA) (VAT) – Amalgamation of companies in terms of business rescue plan (Section 44 of ITA, section 8(25) of VAT Act) Posted on March 20, 2019 by admin_kmos
BPR317 (ITA) (VAT) – Disposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act) Posted on March 20, 2019 by admin_kmos
BPR318 (ITA) (STT) – Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44) Posted on March 20, 2019 by admin_kmos
BPR319 (ITA) (VAT) (STT) – Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b)) Posted on March 20, 2019 by admin_kmos
BPR160 (ITA) (VAT) – Incentive payments (Section 11(a) of ITA, “consideration” definition, section 20 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR161 (ITA) – Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos