- Any tax Act administered by SARS as referred to in section 4 of the South African Revenue Service Act, 1997, excluding the Customs and Excise Act, 1964
Also see the Register of all Binding Class Rulings. (The register comprises an overview of all Binding Class Rulings, followed by Binding Class Rulings organised according to tax types.)
| Number | Applicable Legislation | Subject |
|---|---|---|
| BCR 021 | Income Tax Act, 1962 | Shares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer |
| BCR 022 | Income Tax Act, 1962 | Potential double taxation of profits attributable to protected cell companies |
| BCR 023 | Income Tax Act, 1962 | Tax consequences resulting from the demerger of a Swiss depository company |
| BCR 024 | Income Tax Act, 1962 | Securities lending transactions – ‘Short selling’ of debt securities |
| BCR 025 | Income Tax Act, 1962 | Income tax implications for employees or senior executives in relation to a share option plan or share appreciation rights plan Replaced on 1 September 2014 to provide for textual changes and to correct “exercise” to “vesting” in the section 8C formulae – refer to the first and second bullet points in paragraph 7. The original ruling issued to the Applicant and the Participant did not contain the mentioned error. |
| BCR 026 | Income Tax Act, 1962 | Tax status of bursaries awarded to students |
| BCR 027 | Income Tax Act, 1962 | Tips held for safekeeping by employers and subsequently paid over to employees at regular intervals |
| BCR 028 | Income Tax Act, 1962 | Market value of a share immediately after a dividend distribution |
| BCR 029 | Income Tax Act, 1962 | Deductibility of contingent liabilities taken over when buying the assets and liabilities of another company within the same group of companies |
| BCR 030 | Income Tax Act, 1962 | Equity instruments acquired in terms of a share value incentive plan |
| BCR 031 | Income Tax Act, 1962 | Income distributed by a discretionary trust and benefit units allocated to beneficiaries by virtue of employment The guidance contained in this ruling is affected by subsequent law changes. |
| BCR 032 | Income Tax Act, 1962 Securities Transfer Tax Act, 2007 | Distribution of certain shares to certain foreign shareholders as a result of restructuring |
| BCR 033 | Income Tax Act, 1962 | Conversion of a public company to a private company |
| BCR 034 | Income Tax Act, 1962 | Taxation of exchange traded notes |
| BCR 035 | Income Tax Act, 1962 Securities Transfer Tax Act, 2007 | Tax implications arising from the conversion of par value shares to no par value shares |
| BCR 036 | Income Tax Act, 1962 | Reserves of a collective investment scheme in securities and the distribution thereof to unitholders |
| BCR 037 | Income Tax Act, 1962 Securities Transfer Tax Act, 2007 | Distribution of shares in an unbundling transaction |
| BCR 038 | Income Tax Act, 1962 Securities Transfer Tax Act, 2007 | Exchange of one restricted equity instrument for another |
| BCR 039 | Income Tax Act, 1962 | Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations The guidance contained in this ruling is affected by subsequent law changes. |
| BCR 040 | Income Tax Act, 1962 | Investors acquiring rights in a completed film The guidance contained in this ruling is affected by subsequent law changes. |
