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BPR 144: Write-off period in respect of the increase in either cost or value of assets i.r.o. s45(4)

Monday, 13 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued Binding Private Ruling BPR No. 144 on 7 May 2013.

This ruling deals with the write-off period to be allowed in respect of the increase in either the cost or the value of assets initially acquired under section 45, as a result of a de-grouping of companies as contemplated in section 45(4).

Please click here to download BPR 144.



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