Page 712 - SAIT Compendium 2016 Volume2

BRP RULING DATE NAME/SUBJECT SECTION OF INCOME TAX NO ACT
148 19 June 2013
Dividends Tax Rate - Permanent establishment in South Africa
Section 64G (3) (b) (i), read
with articles 10 (2) and 10 (4)
of the convention between the government of the Republic of South Africa and the government of Japan for the avoidance
of double taxation and the prevention of scal evasion with respect to taxes on income (South Africa/ Japan DTA)
011 6 March 2008 Transfer of a pre-1 March 1998 amount from a pension Paragraphs 1, 2A and 6 of fund as an own contribution to other retirement funds Second Schedule
064 27 November Employees’ tax – annuity payments from one long-term Paragraphs 1 and 2 of Fourth 2009 insurance company to another Schedule
115 19 March 2012 Incentive rewards paid to independent sales persons Paragraph 1 de nitions of ‘remuneration’, ‘employer’ and
‘employee’ read with para.
2 (1) (a) of the Fourth Schedule
085 27 May 2010 Taxation aspects of income derived by non-South Paragraph 2 of Fourth Schedule African residents from employment in South Africa
014 6 March 2008 Employees’ tax in respect of gains, as contemplated in Paragraph 11A of Fourth ss. 8A and 8C of the Act, made by retired employees Schedule
029 13 May 2009 Provision of free meals and refreshments to employees Paragraphs 2 (c) and 8 (3) of Seventh Schedule
043 22 September Private use of a company motor vehicle Paragraph 7 (10) of Seventh 2009 Schedule
081 19 May 2010 Determination of the value of taxable bene t of Paragraph 9 (7) of the Seventh residential accommodation Schedule
158 13 January 2014 Transport services provided by an employer to Paragraph 10 (2) (b) of the employees Seventh Schedule
166 1 April 2014 Change of place of incorporation (domicile) of a Paragraphs 1 de nition of controlled foreign company ‘disposal’ and 11 of the
Eighth Schedule
162 3 March 2014 Sale of oil and gas right Paragraphs 2 of the Eighth Schedule and 1, 7(1) and (2) of
the Tenth Schedule
152 13 August 2013 Capital Gains Tax: Cancellation and extinguishment of a Paragraphs 3, 11 (1) (b), 35 (1) right to interest and 38 of the Eighth Schedule
019 14 July 2008 Receipt of a cash payment from a trust – disposal of Paragraph 11 of Eighth Schedule vested rights by the bene ciary for capital gains tax
(CGT) purposes
083 25 May 2010 Capital gains tax implications on the conversion of a Paragraph 11 (1) of Eighth company through the amendment of its incorporation Schedule
documentation
097 03 March 2011 Capital gains tax liability in relation to assets of a trust Paragraphs 11, 13, 20, 31, 38, 62 which vest in the hands of the vesting bene ciaries and 80 of the Eighth Schedule
098 24 March 2011 Capital gain/loss on ceded policies Paragraph 55 (1) (a) (ii) of the Eighth Schedule
139 18 March 2013 Disposal of assets by a recreational club Paragraph 65B of the Eighth Schedule
087 14 June 2010 Capital gains tax consequences arising from Paragraph 80 (1) and (2) of the restructuring activities involving trusts Eighth Schedule
BINDING CLASS RULINGS (numerical)
BC RULING NO
DATE
NAME/SUBJECT
SECTION OF INCOME TAX ACT
001
6 March 2009
De nition of equity instrument and restricted equity instrument
Section 8C