KMOS

Schedule 10 (Customs Act) – Part 3 – Agreement between the Government of the RSA and the Government of the USA regarding Mutual Assistance between their Customs Administrations (C&E 10.3)

BPR321 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11(a))

BPR322 (ITA) – Equity linked note (“Gross income” definition, sections 11(a), 24J, “disposal”, “base costs” definitions, paragraph 20(1), paragraph 35(1) of Eighth Schedule)

BPR320 (ITA) (VAT) (STT) (TDA) – Conversion of association to private company (“Company” definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act)

BCR67 (ITA) (VAT) – Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act)

BGR51 (VAT) – Cancellation of registration of a foreign electronic services supplier (Section 24(1), section 24(2), section 72 of VAT Act)

BCR68 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11F, paragraph 2(l) of Seventh Schedule)

BCR66 (ITA) (STT) – Tax consequences for recipients of shares in an unbundled company (Definition of “unbundling transaction”, sections 46(3), 46(7), paragraph 76B of Eighth Schedule)

Schedule 10 (Customs Act) – Part 2 – Treaty of the Southern African Development Community and Protocols concluded under the provisions of Article 22 of the Treaty (C&E 10.2)

Schedule 10 (Customs Act) – Part 3 – Agreement between the Government of the RSA and the Government of the USA regarding Mutual Assistance between their Customs Administrations (C&E 10.3)

Schedule 10 (Customs Act) – Part 4 – Southern African Customs Union Agreement between the Governments of Botswana, Lesotho, Namibia, the Republic of South Africa and Swaziland (C&E 10.4)