BPR243 (ITA) – Termination of a subcontracting agreement and implementing of a toll manufacturing arrangement (“Asset” definition, paragraph 11(1)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR244 (ITA) – Disposal of an undivided interest in immovable property by way of an amalgamation transaction (“Trading stock” definition, section 13quin, section 41(1), section 44) Posted on January 23, 2019 by admin_kmos
BPR245 (ITA) (VAT) – Time of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court (“Invoice” definition, sections 9, 20 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR246 (ITA) – Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR247 (ITA) – Employer contributions to foreign social and pension funds in respect of a non-resident (“Remuneration” definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR248 (ITA) – Deduction of interest on asset backed notes (Section 8FA, section 24J(2)) Posted on January 23, 2019 by admin_kmos
BPR249 (ITA) – Corporate group restructuring involving multiple transactions (“Contributed tax capital”, “base cost” definitions, sections 42, 44, 46, paragraphs 13, 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR250 (ITA) – Risk policies (Section 29A(1), “risk policy” definition) Posted on January 23, 2019 by admin_kmos
BPR251 (ITA) – Cancellation of reinsurance agreement (“Person”, “company”, “equity share” definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR252 (ITA) – Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos