BPR79 (ITA) – Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22) Posted on January 23, 2019 by admin_kmos
BPR80 (ITA) – Donation of shares (“Dividend” definition, section 54, section 56, section 64) Posted on January 23, 2019 by admin_kmos
BPR81 (ITA) – Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR82 (ITA) – Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108) Posted on January 23, 2019 by admin_kmos
BPR107 (ITA) – Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR108 (ITA) – Issue of redeemable preference shares from reserves available for distribution (“Dividend” definition) Posted on January 23, 2019 by admin_kmos
BPR109 (ITA) – Loan granted with embedded option (Section 22, section 24J, paragraph 18, paragraph 20(1)(a), paragraph 20(c)(ix), paragraph 35, paragraph 43, paragraph 58 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR110 (ITA) – Toll manufacturing agreement and the attribution of the global sales of South African manufactured products to a foreign business establishment (Section 9D(9)(b)(ii)(bb)) Posted on January 23, 2019 by admin_kmos
BPR111 (ITA) – Research and development (R&D) expenditure paid to a fellow group company which is not a resident of South Africa (Section 11(a), 11(a), section 35) Posted on January 23, 2019 by admin_kmos
BPR112 (ITA) – Interposing a co-operative between a South African holding company and its foreign subsidiaries (Section 10(1)(k)(ii)(dd), section 24B, paragraph 64B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos