BCR 61-80 - South African Revenue Service

A Binding Class Ruling (BCR) 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.

Applicable Legislation

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 061	Income Tax Act, 1962	Foreign return of capital
BCR 062	Income Tax Act, 1962	Research and development conducted on behalf of a taxpayer
BCR 063	Income Tax Act, 1962	Income tax implications of settlement agreement
BCR 064	Securities Transfer Tax Act, 2007	Transfer of a security that constitutes a participatory interest in a collective investment scheme
BCR 065	Income Tax Act, 1962	Post-retirement medical aid benefits The guidance contained in this ruling is affected by subsequent law changes
BCR 066	Income Tax Act, 1962 and Securities Transfer Tax Act, 2007	Tax consequences for recipients of shares in an unbundled company
BCR 067	Income Tax Act, 1962 Value-Added Tax Act, 1991	Tax consequences for members arising out of conversion of association to private company
BCR 068	Income Tax Act, 1962	Surplus retirement fund assets
BCR 069	Income Tax Act, 1962	Employee share ownership plan
BCR 070	Income Tax Act, 1962 Securities Transfer Tax Act, 2007	Recipients of shares in an “unbundled” company
BCR 071	Income Tax Act, 1962 Securities Transfer Tax Act, 2007	Transfer of portfolio investments by foreign pension funds to an authorised contractual scheme
BCR 072	Income Tax Act, 1962	Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust
BCR 073	Income Tax Act, 1962	Dividends: When the “qualifying purpose” definition must be satisfied
BCR 074	Income Tax Act, 1962	Treaty relief – Authorised contractual scheme
BCR 075	Income Tax Act, 1962	Settlement of post-retirement medical aid and retirement gratuity benefits
BCR 076 New!	Income Tax Act, 1962	Cancellation of units in foreign collective investment schemes pursuant to their corporate re-domiciliation

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