BPR361 (ITA) (STT) (TDA) (VAT) – Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party Posted on May 1, 2021 by admin_kmos
BPR360 (ITA) – Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital”, “gross income”, “group of companies”, sections 41, 24BA, 40CA, 42, 45, 55, 58) Posted on May 1, 2021 by admin_kmos
BPR359 (ITA) – Transfer of reinsurance business from a resident company to a local branch of a foreign company (“Gross income” definition, section 11(a), 28) Posted on May 1, 2021 by admin_kmos
BPR358 (ITA) – Amalgamation of short and long-term insurers (Sections 11(a), 28, 44) Posted on May 1, 2021 by admin_kmos
BPR357 (ITA) – Donations to a foreign trust of property situated outside the Republic (Section 56) Posted on May 1, 2021 by admin_kmos
BPR355 (ITA) – Accrual of pension payments to a resident from a foreign pension fund (“Gross income” definition, section 10(1)(gC)(ii)) Posted on January 2, 2021 by admin_kmos
BPR356 (ITA) – Preference share – hybrid equity instrument and third-party backed share (“Equity share”, “controlling group company”, “equity instrument”, “financial instrument” definitions) Posted on December 19, 2020 by admin_kmos
BPR354 (ITA) – Cash grants to employee incentive trust and transfer of share awards to qualifying employees (“Gross income” definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR353 (MPRA) – Linear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA) Posted on October 15, 2020 by admin_kmos
BPR352 (ITA) – Taxation of employees participating in an option programme (“Gross income” definition, section 8C, paragraph 58 of Eighth Schedule) Posted on October 15, 2020 by admin_kmos