BPR401 (ITA) – Leasehold improvement allowance (Section 11(h) of ITA) Posted on December 23, 2023 by admin_kmos
BPR400 (ITA) – Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA) Posted on December 23, 2023 by admin_kmos
BPR399 (ITA) – Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule) Posted on December 23, 2023 by admin_kmos
BPR389 (ITA) – Bursaries awarded by a resident company (“Relative” definition, section 10(1)(q), “taxable benefit” definition, paragraph 2 of Seventh Schedule) Posted on November 22, 2023 by admin_kmos
BPR395 (ITA) (STT) – Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act) Posted on November 22, 2023 by admin_kmos
BPR398 (ITA) (STT) – Disposal of shares in a property development arrangement (“Contributed tax capital”, “gross income”, “dividend”, “equity share”, s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT) Posted on November 22, 2023 by admin_kmos
BPR397 (ITA) (STT) – Income tax, STT consequences of an amalgamation (“Trading stock”, “capital asset”, “disposal”, “amalgamation”, “Transfer” definitions, s 44, para 11 of 8th Sch, s 8 of STT) Posted on November 22, 2023 by admin_kmos
BPR396 (ITA) – Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA) Posted on November 22, 2023 by admin_kmos
BPR394 (ITA) – Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition) Posted on July 7, 2023 by admin_kmos
BPR393 (ITA) – Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, “asset-for-share transactions” definitions, “asset”, “capital asset” of Eighth Schedule) Posted on July 7, 2023 by admin_kmos