Darren Britz

SARS Binding Private Ruling 278

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Date: 12 September 2017

Act: Income Tax Act 58 of 1962

Summary: This ruling determines the income tax consequences in respect of the issue of equity-linked notes (Notes) by a covered person.

This binding private ruling is valid for a period of five years from 18 July 2017.

 

For access to the entire ruling please click here