Page 717 - SAIT Compendium 2016 Volume2

014 19 January Deductibility of interest incurred in respect of a loan 2010 entered into to purchase restricted equity instruments in
a share purchase scheme
Sections 8C, 10 (1) (nE),
11 (a), 23 (m) and 24J (2) and paragraphs 1, 20 (1) (g) and (h), and 76 of the Eighth Schedule
021 23 July 2010 Shares in a particular share option scheme to be Section 8C rendered restricted equity instruments and the date on
which those shares vest in a taxpayer
030 9 September Equity instruments acquired in terms of a share value Section 8C 2011 incentive plan
038 14 March 2013 Exchange of one restricted equity instrument for Section 8C and 42
another (Also section 8 of the STT Act)
020 21 July 2010 Transfer of pension and provident fund contributions Section 9 (1) (g) from South African pension and provident funds to
foreign pension and provident funds
004 14 May 2009 Distributions made to participatory interest holders in a collective investment scheme which are reinvested with
the scheme
Section 10 (1) (k) (i) and
22 (1) and paragraph 20 (1) of the Eighth Schedule
047 24 August 2015 Limitation of dividend exemption Section 10 (1) (k) (i) (hh)
026 7 February Tax status of bursaries awarded to students Section 10 (1) (q) 2011
036 29 November Reserves of a collective investment scheme in securities Sections 10 (1) (iB), 10 (1) (k) 2012 and the distribution thereof to unitholders (i) (ee) and 25BA
040 14 May 2013 Investors acquiring rights in a completed lm Sections 10 (zG), 23 (n) and 24F
002 12 May 2009 Expenditure incurred on corporate social investment Sections 11 (a) and 23 (g) programmes
029 10 May 2011 Deductibility of contingent liabilities taken over when Sections 11 (a), 23 (g) and 23E buying the assets and liabilities of another company
within the same group of companies
006 23 September Deduction of levy payments to be made by taxpayers Section 11D 2009 for research and development expenditure incurred by
another taxpayer on their behalf
015 26 January Repealed legislation and the application of section Section 27 (5B) 2010 12(1) of the Interpretation Act, 1957 (Act No. 33 of
1957)
032 27 February Distribution of certain shares to certain foreign Section 46
2012 shareholders as a result of restructuring (Also section 8 of the STT Act)
037 23 January Distribution of shares in an unbundling transaction Section 46
2013 (Also section 8 (1) (a) (iv) of
the STT Act)
039 24 April 2013 Reduction of an STC credit and sections 64G(2)(a) and Sections 64G, 64H and 64J 64H(2)(a) declarations
005 22 September Discretionary lump sum payments paid to pensioners Paragraph 2C of the Second 2009 in terms of an event contemplated by the rules of the Schedule
pension fund
010 23 October Distribution of pension fund surplus to former Paragraph 2C of the Second 2009 members, pensioners and/or their bene ciaries Schedule
016 26 January Capital gains tax - Re-designation of preference shares Paragraphs 11, 33 and 35 of the 2010 Eighth Schedule
033 14 March 2012 Conversion of a public company to a private company Paragraphs 1, 11, 31 and 33 of the Eighth Schedule
028 24 March 2011 Market value of a share immediately after a dividend Paragraphs 33 (1) (a), 74, 76 distribution and 76A of the Eighth Schedule