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Corporatisation of a collective investment scheme in property

10 February 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Corporatisation of a collective investment scheme in property and an amalgamation followed by an asset-for-share transaction

This ruling determines the income tax and securities transfer tax (STT) consequences for the parties to the corporatisation of the Applicant and an amalgamation of the Applicant followed by an asset-for-share transaction in respect of the minority unitholders.

Please click here to view BPR 219.


 

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