Binding private Rulings - BPR 41-60

 
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 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
BPR 042 ​Determination of who qualifies as a 'film owner' for purposes of section 24F
BPR 043 ​Private use of a company motor vehicle
BPR 044 ​Foreign business establishment exclusion
BPR 045 ​Deductibility of conditional interest incurred in terms of a loan
BPR 046 ​Accrual of an unclaimed retirement fund (lump sum) benefit
BPR 047 ​Agency income earned by a controlled foreign company to be excluded from its net income
BPR 048 ​Deeming a place of business to be a 'foreign business establishment' as envisaged in section 9D(1)
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.
BPR 050 ​Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes
BPR 051 ​Environmental expenditure allowances
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
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
​BPR 054 ​Corporate rules - amalgamation transactions
BPR 055 ​Application of the definition of 'dividend' to the redemption of a participatory interest by a foreign collective investment scheme
BPR 056 ​Taxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Income Tax Act, 1962)
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
BPR 058 ​Acquisition of shares as a result of company restructuring and interest on a loan created in the restructuring process
BPR 059 ​Corporate rules - Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations
BPR 060 ​Short sale transactions and securities lending arrangements

 

 

 

Last Updated: 02/04/2019 9:39 AM     print this page
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