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
BPR162 (ITA) (VAT) – Sale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR163 (ITA) – Interest on replacement loans and proceeds arising from a share repurchase (“Contributed tax capital”, section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR164 (ITA) – Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR83 (ITA) – Capital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR84 (ITA) – The ‘group of companies’ concept for the purposes of section 45(4) Posted on January 23, 2019 by admin_kmos
BPR85 (ITA) – Taxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs) Posted on January 23, 2019 by admin_kmos