Page 711 - SAIT Compendium 2016 Volume2

BRP RULING DATE NAME/SUBJECT SECTION OF INCOME TAX NO ACT
037 14 May 2009 Disposal of the right to receive royalty income – an Section 45 and para. 4 (a) read intra-group transaction or a debt cancellation with para. 35, para. 12 (5) read
with para. 56 (1) and para. 38 of Eighth Schedule
104 23 May 2011 Intra-group transfer of shares as a result of restructuring Section 45 and s. 8 (1) (a) of the STT Act
137 13 March 2013 Sale of a business in terms of an Intra-group transaction Sections 45 and 47
084 26 May 2010 The ‘group of companies’ concept for the purposes of Section 45 (4) s. 45 (4)
041 7 August 2009 Impact of de-grouping provisions where the transferor Section 45 (4) (a) in the rst intra-group transaction and the transferee
in the second intra-group transaction are the same company
144 7 May 2013 Write-off period in respect of the increase in either the Sections 45 (4) (b), 11 (e), 12C cost or the value of assets pursuant to a section 45(4) and 13
de-grouping
039 29 July 2009 Consequences of an unbundling transaction regarding Section 46 the number of shares to be distributed and the
distribution of shares to shareholders who are resident in certain foreign jurisdictions
096 03 March 2011 Group restructuring transactions and possible relief Sections 46, 47 and 64B (5) (f) measures
140 27 March 2013 Unbundling transactions Section 46
151 13 August 2013 Renunciation of an inheritance Section 55 (1), de nition of ‘donation’ and paras. 11 and 67
(2) of the Eighth Schedule to the Act and s. 4 (q) of the Estate Duty Act
164 12 March 2014 Buyback of shares at a purchase price in excess of their Sections 55 (1), de nition of market value ‘donation’ and 58 (1), and
para. 38 of the Eighth Schedule
197 1 July 2015 Exemption from donations tax and net value of an estate Section 56 (1) (g) (ii)
Section 4 (e) (ii) (aa) and (iii) of
the Estate Duty Act
095 24 February Adequate consideration as contemplated under s. 58 (1) Section 58 (1) 2011
089 12 July 2010 Waiver of certain rights connected to shares Section 64B and paras. 11 (1) (b) and 12 (5) (a) of the Eighth
Schedule
121 14 September Secondary tax on companies or dividends tax Sections 64B (1), de nition of 2012 ‘declared’, and 64E (1) read with
s. 64D
016 14 July 2008 Loans from a subsidiary company to a holding company Section 64C (2) (g) and (4) (d)
129 10 December Bene cial owner of dividends Sections 64D, de nition of 2012 ‘bene cial owner’, and 64F (a)
133 15 January 2013 Transfer of a residence out of a company to a natural Section 64FA (1) (c) and para. person 51A of the Eighth Schedule to
the Act; s. 9 (20) of the Transfer Duty Act
206 14 September Disposal by a share block company of its sectional title Sections 64FA and paragraph 2015 units to its share block holders 67B of 8th Schedule
Sections 8 (19) and 10 (27) of VAT Act and section 9 (19) of Transfer Duty Act