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BPR422 (ITA) – Lump sum from a foreign fund (“Gross income” definition, section 10(1)(gC), “lump sum benefit” definition of Second Schedule, paragraph 54(b) of Eighth Schedule))

Posted on January 3, 2026 by admin_kmos
Posted in BPR422 (ITA) - Lump sum from a foreign fund ("Gross income" definition, section 10(1)(gC), "lump sum benefit" definition of Second Schedule, paragraph 54(b) of Eighth Schedule))

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← BPR421 (ITA) – Withdrawal from a superannuation fund situated outside South Africa (“Gross income” definition, section 6quat, paragraph 54(b) of Eighth Schedule)
BPR423 (ITA) – Amount paid by a company to the sole beneficiary of its shareholder constitutes a dividend (Section 1 “dividend” definition, section 55 “donation” definition) →

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