BGR61 (STT) – Securities transfer tax implications on the re-use of collateral
BPR384 (ITA) – Cession to special trust of the beneficiary’s loan account (“Donation” definition, sections 54, 55, paragraphs 38, 39 of Eighth Schedule)
Interpretation Note 125 (IN125) – Associations: Funding requirement (Section 30B(2)(b)(ix))
BPR383 (ITA) – Transfer of profits for group tax purposes between controlled foreign companies (Sections 9D(2A) and 9D(9))
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)
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)
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)
Schedule 1 (Customs Act) – Part 7A – Levy on Sugary Beverages (C&E 1.7A)