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BPR145 (ITA) – ​Allowances – Assets forming part of a sale and leaseback arrangement (Section 11(e))

Posted on January 23, 2019 by admin_kmos
Posted in BPR145 (ITA) - ​Allowances - Assets forming part of a sale and leaseback arrangement (Section 11(e))

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← BPR146 (ITA) – ​Mining tax – Contract mining agreement (“Mining operations” definition, “mining” definition, section 11(a), section 15(a), section 23(g), section 36, section 37A(1)(d)(ii))
BPR144 (ITA) – Write-off period in respect of the increase in either the cost or the value of assets pursuant to a section 45(4) de-grouping (Section 45(4)(b), section 11(e), section 12C, section 13) →

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