| BCR 001 | Income Tax Act, 1962 | Definition of equity instrument and restricted equity instrument |
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| BCR 002 | Income Tax Act, 1962 | Expenditure incurred on corporate social investment programmes |
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| BCR 003 | Income Tax Act, 1962 | Distribution of an actuarial surplus to former members and active members of a retirement fund |
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| BCR 004 | Income Tax Act, 1962 | Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme |
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| BCR 005 | Income Tax Act, 1962 | Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund |
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| BCR 006 | Income Tax Act, 1962 | Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf |
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| BCR 007 | Income Tax Act, 1962 | Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively |
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| BCR 008 | Income Tax Act, 1962 | Tax Consequences of proceeds of annuity policies purchased by employers to settle post-retirement medical aid subsidy obligations
BCR 008 has been replaced on 11 March 2015 – refer to par. 9
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| BCR 009 | Income Tax Act, 1962 | Foreign share buy-backs |
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| BCR 010 | Income Tax Act, 1962 | Distribution of pension fund surplus to former members, pensioners and/or their beneficiaries |
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| BCR 011 | Income Tax Act, 1962 | Accrual of a conditional award and attendant tax implications The guidance contained in this ruling is affected by subsequent law changes |
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| BCR 012 | Income Tax Act, 1962 | Income tax implications attendant upon the vesting of an ‘equity instrument’ listed on a foreign stock exchange |
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| BCR 013 | Income Tax Act, 1962 | Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment |
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| BCR 014 | Income Tax Act, 1962 | Deductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme |
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| BCR 015 | Income Tax Act, 1962 | Repealed legislation and the application of section 12(1) of the Interpretation Act, 1957 (Act No. 33 of 1957) |
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| BCR 016 | Income Tax Act, 1962 | Capital gains tax – Re-designation of preference shares |
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| BCR 017 | Income Tax Act, 1962 | Creation of a permanent establishment if a foreign partnership carries on business in South Africa |
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| BCR 018 | Income Tax Act, 1962 | Overseas incentive trips for employees with both business and private elements and related taxable benefit implications |
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| BCR 019 | Income Tax Act, 1962 | Accrual date of a liquidation benefit |
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