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BPR 210: Liquidation distribution followed by an amalgamation transaction

Tuesday, 17 November 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling determines the tax consequences of a liquidation distribution followed immediately by an amalgamation transaction. 

Please click here to view ruling (11 November 2015).



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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