Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart B : Reportable arrangements38. Information to be submitted |
The following information in relation to a 'reportable arrangement', must be submitted in the prescribed form and manner and by the date specified:
| (a) | a detailed description of all its steps and key features, including, in the case of an "arrangement" that is a step or part of a larger "arrangement", all the steps and key features of the larger "arrangement"; |
| (b) | a detailed description of the assumed "tax benefits" for all "participants", including, but not limited to, tax deductions and deferred income; |
| (c) | the names, registration numbers, and registered addresses of all "participants"; |
| (d) | a list of all its agreements; and |
| (e) | any financial model that embodies its projected tax treatment. |
[Section 38 substituted by section 44 of Act No. 44 of 2014]
