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BPR 218 – Qualifying distributions to be made by a REIT

Wednesday, 03 February 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling determines the relevant year of assessment when considering whether a "qualifying distribution” is made by a REIT.

Please click here to view ruling (1 February 2016).



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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