Binding private Rulings - BPR 121-140

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.
The rest of the BPRs may be accessed by navigating the pane above. 
​Number ​Subject
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​
BPR 140 ​Unbundling transactions






Last Updated: 14/02/2019 4:03 PM     print this page
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