Binding private Rulings - BPR 281-300

A Binding Private Ruling (BPR) is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the tax laws relating to a specific proposed transaction.
 
To access the rest of the BPRs, kindly use the navigation pane above.
 
Number ​Subject
BPR 281 ​Disposal of a portion of land owned by a recreational club
BPR 282 ​Deductibility of socio-economic and enterprise development expenditure
BPR 283 ​Intra-group disposal of capital asset
BPR 284  ​Debentures tracking the value of a reference asset
​BPR 285 ​Initial fee paid to a franchisor

Note
BPR 285  was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4.
BPR 286​ Settling-in allowance

Note
BPR 286 was replaced on 24 November 2017 to provide for textual changes in the Summary.
BPR 287​ ​Disposal of vacant land in exchange for shares
BPR 288 ​Consecutive asset for share transactions within 18 months
​​BPR 289
New!
​Base cost of loan claim and tax implications of acquisition transaction
Last Updated: 19/01/2018 11:02 AM     print this page
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