| BPR 041 |
Impact of the de-grouping provisions where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company |
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| BPR 042 |
Determination of who qualifies as a 'film owner' for purposes of section 24F |
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| BPR 043 |
Private use of a company motor vehicle |
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| BPR 044 |
Foreign business establishment exclusion |
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| BPR 045 |
Deductibility of conditional interest incurred in terms of a loan |
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| BPR 046 |
Accrual of an unclaimed retirement fund (lump sum) benefit |
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| BPR 047 |
Agency income earned by a controlled foreign company to be excluded from its net income |
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| BPR 048 |
Deeming a place of business to be a 'foreign business establishment' as envisaged in section 9D(1) |
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| BPR 049 |
Nature of proceeds received for the lease of property in terms of a 99 year lease
The guidance contained in this ruling is affected by subsequent case law. |
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| BPR 050 |
Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes |
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| BPR 051 |
Environmental expenditure allowances |
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| BPR 052 |
Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax |
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| BPR 053 |
Value-added tax implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity |
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| BPR 054 |
Corporate rules - amalgamation transactions |
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| BPR 055 |
Application of the definition of 'dividend' to the redemption of a participatory interest by a foreign collective investment scheme |
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| BPR 056 |
Taxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Income Tax Act, 1962) |
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| BPR 057 |
Interest incurred on a loan obtained to acquire the business of a company as a going concern through the acquisition of the shares of the company |
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| BPR 058 |
Acquisition of shares as a result of company restructuring and interest on a loan created in the restructuring process |
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| BPR 059 |
Corporate rules - Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations |
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