BPR407 (ITA) – Generation and supply of renewable energy (Section 12BA) Posted on August 28, 2024 by admin_kmos
BPR408 (ITA) (STT) – Corporate restructuring using section 42 (Section 1 definitions of “contributed tax capital”, “trading stock”, 24BA, 40CA, 41, 42, “capital asset”, paragraph 20 of Eighth Sch) Posted on August 28, 2024 by admin_kmos
BPR409 (ITA) (STT) – Acquisition by a public benefit organisation of forfeited share incentive scheme shares (Sections 10(1)(cN), paragraph 63A of Eighth Schedule, “transfer”, 8(1)(d) of STT Act) Posted on August 28, 2024 by admin_kmos
BPR404 (ITA) – Expenditure incurred in respect of environmental conservation (Sections 37C and 37D of ITA) Posted on July 31, 2024 by admin_kmos
BPR403 (ITA) – Taxation of covered persons in respect of equity linked notes (Section 24JB) Posted on December 23, 2023 by admin_kmos
BPR402 (ITA) – Transfer of long-term insurance business to a local branch of a foreign reinsurer (Various short-term insurance definitions, sections 11(a), 25B, 28, 29A, paragraph 11 of Eighth Schedule) Posted on December 23, 2023 by admin_kmos
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