Nico Theron MTP (SA) (BCom Law (cum laude); BCom Honours Taxation; MCom Taxation (SA and International Tax)) covers the latest tax developments in a monthly webinar presented on behalf of the South African Institute for Tax Practitioners. The next webinar is scheduled for 17 March 2016 from 15:00 to 17:00 and the following topics are up for discussion:
- Draft Interpretation Note on the taxation of foreign dividends and archive of IN2.
- IN2 was issued 2009 (various subsequent changes).
- BCR 050 – Tax consequences for unitholders in a REIT of an amalgamation transaction, followed by an asset-for- share transaction.
- Issue 4 of Interpretation Note 19 – year of assessment ending on a day other than February for natural persons and trusts.
- Issue 2 of BGR 24 Section 18A(2).
- BPR219 Corporatisation of a collective investment scheme in property and an amalgamation followed by an asset-for-share transaction.
- Retirement reform example.
- BCR 051 – Taxation of employees participating in a perpetuity employee share incentive scheme.
- BPR 220 – Contribution by a mining company to a trust pursuant to a share incentive scheme.
- BPR 221 – Deductibility of the cost of assets to be acquired to construct roads.
- BPR 223 – Headquarter companies: Acquisitions of shares and loans.
- BPR 222 – Foreign partnership – Rebate in respect of foreign taxes on income.
- Draft Interpretation Note on the deduction for energy-efficiency savings.
- Interpretation Note 88 – Tax deduction for amounts refunded.
- Interpretation Note 87 – Headquarter companies.
- Draft binding general ruling on alternative documentary proof acceptable to the commissioner to substantiate a vendors entitlement to a deduction under section 16(3) (South African Jazz Festival).
For details on how and where to register for these webinars, please visit www.thesait.org.za.