BPR271 (ITA) – Acquisition of leased property by the lessee pursuant to a liquidation distribution (Section 8(5), section 47) Posted on January 23, 2019 by admin_kmos
BPR272 (ITA) – Deduction of expenditure incurred to acquire land development rights (“Trading stock” definition, section 8(4)(a), section 11(a), section 22, section 23(g), section 23H, section 24J) Posted on January 23, 2019 by admin_kmos
BPR273 (ITA) (VAT) – Waiver of a contractual right (Section 19, section 55, section 56(1)(n), section 56(1)(r), paragraph 12A, paragraph 38 of Eighth Schedule of ITA, section 10(4) of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR274 (ITA) – Venture capital company investing in a company providing and expanding plants for the generation of solar electricity (“Controlled group company”, sections 12B, 12D, 12J) Posted on January 23, 2019 by admin_kmos
BPR275 (ITA) – Security arrangements in respect of home loans (“Gross income” definition, section 24JB, “asset”, “disposal”, “proceeds” definition of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR276 (ITA) – Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA) Posted on January 23, 2019 by admin_kmos
BPR277 (ITA) – Consequences for employee share trust on unwinding of employee share scheme (Section 8C, paragraph 11A of Fourth Schedule, paragraphs 11(2)(j), 13(1)(a)(iiB), 38, 80 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR280 (ITA) – Debt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR278 (ITA) – Application of section 24JB to equity – linked notes ( “Gross income” definition, section 11(a), section 23(g), section 24JB) Posted on January 23, 2019 by admin_kmos
BPR279 (ITA) – Capital gains tax participation exemption in relation to controlled foreign companies (“Connected person” definition, section 9D, paragraph 64B(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos