BPR280 (ITA) – Debt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR278 (ITA) – Application of section 24JB to equity – linked notes ( “Gross income” definition, section 11(a), section 23(g), section 24JB) Posted on January 23, 2019 by admin_kmos
BPR279 (ITA) – Capital gains tax participation exemption in relation to controlled foreign companies (“Connected person” definition, section 9D, paragraph 64B(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR281 (ITA) – Disposal of a portion of land owned by a recreational club (Paragraph 65B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR282 (ITA) – Deductibility of socio-economic and enterprise development expenditure (Section 11(a), section 23(g), definition of “donation” of section 55(1), section 58) Posted on January 23, 2019 by admin_kmos
BPR283 (ITA) – Intra-group disposal of capital asset (Section 45(1)(a)) Posted on January 23, 2019 by admin_kmos
BPR284 (ITA) – Debentures tracking the value of a reference asset (“Gross income”, “trading stock”, section 11(a), section 22(1)(a), section 24J, definition of “covered person” of 24JB(1)) Posted on January 23, 2019 by admin_kmos
BPR285 (ITA) – Initial fee paid to a franchisor (Section 11(f)) Posted on January 23, 2019 by admin_kmos
BPR286 (ITA) – Settling-in allowance (“Income” definition, section 10(1)(nB), “remuneration” definition, paragraph 2(1) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR288 (ITA) – Consecutive asset for share transactions within 18 months (“Trading stock” definition, section 42(1), “asset-for-share transaction” definition, section 42(7)) Posted on January 23, 2019 by admin_kmos