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BPR99 (STT) – ​Transfer of beneficial ownership of South African listed shares under a ‘riskless principal’ transaction (“Transfer” definition)

Posted on January 23, 2019 by admin_kmos
Posted in BPR99 (STT) - ​Transfer of beneficial ownership of South African listed shares under a 'riskless principal' transaction ("Transfer" definition)

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← BPR98 (ITA) – ​Capital gain or loss on ceded policies (Paragraph 55(1)(a)(ii) of Eighth Schedule)
BPR97 (ITA) – Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries (Paragraphs 11, 13, 20, 31, 38, 62, 80 of Eighth Schedule) →

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