BPR44 (ITA) – Foreign business establishment exclusion (Section 9D(10)(a)(iv)) Posted on January 23, 2019 by admin_kmos
BPR45 (ITA) – Deductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos
BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58) Posted on January 23, 2019 by admin_kmos
BPR254 (ITA) (STT) – Consequences of cross-border and domestic asset-for-share transactions (Section 24BA, section 42, section 64FA of ITA, section 8(1)(a)(i), section 8(1)(a)(vi) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR255 (ITA) – Debt reduction by means of set-off (Section 8(4)(a), section 19, paragraph 12A, paragraph 20(3)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR256 (ITA) (VAT) – Mining rehabilitation (“Gross income” definition, section 8(4)(a), section 11(a), section 37A of ITA, “enterprise” definition, section 16, section 17, section 20 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR257 (ITA) – Islamic financing arrangement (“Gross income” definition, section 8F, section 8FA, section 19, section 24J, section 24JA, section 24JB, section 25B, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR258 (ITA) (STT) – Corporate group restructuring (“Contributed tax capital”, “return of capital”, sections 9D, 24BA, 41, 42, 45, paragraphs 11, 12(4), 24(1), 64B, 76B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR259 (ITA) – Capital gains tax implications for an employee share trust (Section 8C, paragraph 20(1)(h)(i), paragraph 35, paragraph 38, paragraph 80 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR260 (ITA) – Interest on loans used to acquire shares (Section 23(f), section 23(g), section 24J) Posted on January 23, 2019 by admin_kmos