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News & Press: Corporate Tax

BPR 202: Application of section 13quin subsequent to an intra-group transaction under section 45

Tuesday, 18 August 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with whether the transferee company will be entitled to claim the section 13quin allowance for the commercial buildings on the property that will be transferred to it by way of an intragroup transaction.

Please click here to view ruling (14 August 2012).



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