BPR 121 |
Secondary tax on companies or dividends tax |
BPR 122 |
Transfer of a business of a company as a going concern to its holding company as a result of an amalgamation or merger transaction |
BPR 123 |
Fibre optic cable to be used for electronic communications |
BPR 124 |
Repayment of shareholders' loans from proceeds of a new issue of redeemable preference shares |
BPR 125 |
Vesting by discretionary trust of dividend rights to the beneficiary of the trust |
BPR 126 |
Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders |
BPR 127 |
Relief from double taxation of foreign income |
BPR 128 |
Disposal of equity shares in a foreign company |
BPR 129 |
Beneficial owner of dividends |
BPR 130 |
Sale of mining rights and the respective base cost of each mining right |
BPR 131 |
Vesting date of a restricted equity instrument |
BPR 132 |
Disposal of a business as a going concern by a trust to a company in exchange for shares in the company |
BPR 133 |
Transfer of a residence out of a company to a natural person |
BPR 134 |
Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident |
BPR 135 |
Improvements effected on land in terms of a long term lease |
BPR 136 |
Taxation of subsistence allowances paid to employees |
BPR 137 |
Sale of a business in terms of an intra-group transaction |
BPR 138 |
Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values |
BPR 139 |
Disposal of assets by a recreational club |