BPR90 (ITA) – Royalty income attributable to a foreign business establishment of a controlled foreign company (Section 9D(10)(a)(iii)) Posted on January 23, 2019 by admin_kmos
BPR92 (ITA) – Possible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee (Section 8(5)(b)) Posted on January 23, 2019 by admin_kmos
BPR93 (ITA) – Deductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction (Section 37B(6), section 42(3)(a)(ii)) Posted on January 23, 2019 by admin_kmos
BPR94 (ITA) – Charges incurred in relation to the acquisition of trading stock (Section 11(a), section 22, section 23(g)) Posted on January 23, 2019 by admin_kmos
BPR95 (ITA) – Adequate consideration as contemplated under section 58(1) Posted on January 23, 2019 by admin_kmos
BPR96 (ITA) – Group restructuring transactions and possible relief measures (Section 46, section 47, section 64B(5)(f)) Posted on January 23, 2019 by admin_kmos
BPR97 (ITA) – Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries (Paragraphs 11, 13, 20, 31, 38, 62, 80 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR99 (STT) – Transfer of beneficial ownership of South African listed shares under a ‘riskless principal’ transaction (“Transfer” definition) Posted on January 23, 2019 by admin_kmos
BPR98 (ITA) – Capital gain or loss on ceded policies (Paragraph 55(1)(a)(ii) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos