A Binding General Ruling (BGR) is issued on matters of general interest or importance and clarifies the Commissioner’s application or interpretation of the tax law relating to these matters.
 
Also see the Register of all Binding General Rulings. (The register comprises an overview of all Binding General Rulings, followed by Binding General Rulings organised according to tax types.)
 
​Number​Applica​ble Legislation​​Subject

BGR 61
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Securities Transfer Tax Act, 2007Securities transfer tax implications on the re-use of collateral

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