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Binding Class Ruling: BCR 079 - Cancellation of Share Exchange
- 01 June 2022
- Individuals Tax
- SARS
This ruling determines the tax consequences for former investors in one investment vehicle, who exchanged their participating shares for participating shares in another, who now wish to cancel the original share exchange and to be restored to the position they would have been in, had the share exchange not happened.
To read more, click here.
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