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BPR180 - ​Improvements effected on land not owned by taxpayer

02 October 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS 

SARS has released BPR180, which deals with the question as to whether a taxpayer, who is a party to a public private partnership, will qualify for a deduction under any of the provisions referred to in section 12N in respect of improvements effected on land not owned by the taxpayer.

Please click here to view the ruling.


 

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