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BPR385 (ITA) – Use of preference share proceeds to fund employee share ownership plan (“Gross income”, “instrument”, sections 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, paragraphs 19, 20, 38, 39, 43A, 80 of Eighth Schedule)

Posted on November 23, 2022 by admin_kmos
Posted in BPR385 (ITA) - Use of preference share proceeds to fund employee share ownership plan ("Gross income", "instrument", sec 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, para 19, 20, 38, 39, 43A, 80 of Eighth Sch)

BPR386 (ITA) – Share disposal between two employee share incentive trusts (“Connected person” definition, sections 54, 58(1), paragraph 38 of Eighth Schedule)

Posted on November 23, 2022 by admin_kmos
Posted in BPR386 (ITA) - Share disposal between two employee share incentive trusts ("Connected person" definition, sections 54, 58(1), paragraph 38 of Eighth Schedule)

BCR82 (ITA) – Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)

Posted on November 23, 2022 by admin_kmos
Posted in BCR82 (ITA) - Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)

BCR83 (ITA) – Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)

Posted on November 23, 2022 by admin_kmos
Posted in BCR83 (ITA) - Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)

Schedule 1 (Customs Act) – Part 7A – Levy on Sugary Beverages (C&E 1.7A)

Posted on November 5, 2022November 5, 2022 by admin_kmos

Schedule 1 (Customs Act) – Part 7A – Levy on Sugary Beverages (C&E 1.7A)

Posted in Schedule 1 (Customs Act) - Part 7A - Levy on Sugary Beverages (C&E 1.7A)

Interpretation Note 22 (IN22) (v5) – ​Transfer duty exemption: Public benefit organisations, institutions, boards or bodies (Sections Sections 9(1)(c), 9(1A)​ of TDA)

Posted on October 24, 2022 by admin_kmos
Posted in Interpretation Note 22 (IN22) (v5) - ​Transfer duty exemption: Public benefit organisations, institutions, boards or bodies (Sections Sections 9(1)(c), 9(1A)​ of TDA)

BPR379 (ITA) – Qualifying purpose (Sections 8E, 8EA)

Posted on October 24, 2022 by admin_kmos
Posted in BPR379 (ITA) - Qualifying purpose (Sections 8E, 8EA)

Interpretation Note 124 (IN124) – Public benefit organisations: Provision of residential care for retired persons (Paragraph 3(c) of Part I of Ninth Schedule)

Posted on October 24, 2022 by admin_kmos
Posted in Interpretation Note 124 (IN124) - Public benefit organisations: Provision of residential care for retired persons (Paragraph 3(c) of Part I of Ninth Schedule)

Interpretation Note 123 (IN123) – Effect on the date of issue of a share arising from a change in the redemption features (Section 8E)

Posted on October 24, 2022 by admin_kmos
Posted in Interpretation Note 123 (IN123) - Effect on the date of issue of a share arising from a change in the redemption features (Section 8E)

BPR382 (ITA) – Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act)

Posted on October 24, 2022 by admin_kmos
Posted in BPR382 (ITA) - Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act)

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