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BPR 174 - Receipts of an incentive trust and vesting of shares in qualifying employees

Tuesday, 29 July 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has published Binding Private Ruling 174, which deals with the income tax and capital gains tax consequences arising  from cash contributions received by a share incentive trust and the vesting of shares, acquired by it, for the benefit of qualifying employees.

Please click here to access the ruling. 



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