| 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 |
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| BCR 022 | Income Tax Act, 1962 | Potential double taxation of profits attributable to protected cell companies |
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| BCR 023 | Income Tax Act, 1962 | Tax consequences resulting from the demerger of a Swiss depository company |
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| BCR 024 | Income Tax Act, 1962 | Securities lending transactions – ‘Short selling’ of debt securities |
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| 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.
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| BCR 026 | Income Tax Act, 1962 | Tax status of bursaries awarded to students |
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| BCR 027 | Income Tax Act, 1962 | Tips held for safekeeping by employers and subsequently paid over to employees at regular intervals |
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| BCR 028 | Income Tax Act, 1962 | Market value of a share immediately after a dividend distribution |
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| 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 |
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| BCR 030 | Income Tax Act, 1962 | Equity instruments acquired in terms of a share value incentive plan |
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| 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. |
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| BCR 032 | Income Tax Act, 1962
Securities Transfer Tax Act, 2007 | Distribution of certain shares to certain foreign shareholders as a result of restructuring |
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| BCR 033 | Income Tax Act, 1962 | Conversion of a public company to a private company |
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| BCR 034 | Income Tax Act, 1962 | Taxation of exchange traded notes |
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| 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 |
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| BCR 036 | Income Tax Act, 1962 | Reserves of a collective investment scheme in securities and the distribution thereof to unitholders |
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| BCR 037 | Income Tax Act, 1962
Securities Transfer Tax Act, 2007 | Distribution of shares in an unbundling transaction |
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| BCR 038 | Income Tax Act, 1962
Securities Transfer Tax Act, 2007 | Exchange of one restricted equity instrument for another |
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| BCR 039 | Income Tax Act, 1962 | Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations |
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