Draft IN – Section 8E: Effect on the date of issue of a share arising from a change in the redemption features
Overview
The submission contains SAICA’s comments on the the on the Draft Interpretation Note (IN) that considers whether adding redemption features or making a change to the existing redemption features of a share constitutes a new date of issue for purposes of section 8E.
| Author | Sharon Smulders and Piet Nel: SAICA |
|---|---|
| Division | Tax |
| Keywords | Section 8E date of issue redeemable preference share |
| Categories | Tax |
| Date | 30 March 2022 |
| File |