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Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 361-380

Legal Counsel – Legal Advisory – Published Binding Rulings – Binding Private Rulings – BPR 361-380

19 March 2021 – Income Tax Act, 1962, Securities Transfer Tax Act, 2007, Transfer Duty Act 40, 1949, and Value-Added Tax Act, 1991

  • Binding Private Ruling (BPR) 361 – Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party
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