| BPR 121 | Secondary tax on companies or dividends tax |
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| BPR 122 | Transfer of a business of a company as a going concern to its holding company as a result of an amalgamation or merger transaction |
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| BPR 123 | Fibre optic cable to be used for electronic communications |
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| BPR 124 | Repayment of shareholders’ loans from proceeds of a new issue of redeemable preference shares |
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| BPR 125 | Vesting by discretionary trust of dividend rights to the beneficiary of the trust |
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| BPR 126 | Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders |
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| BPR 127 | Relief from double taxation of foreign income |
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| BPR 128 | Disposal of equity shares in a foreign company |
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| BPR 129 | Beneficial owner of dividends |
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| BPR 130 | Sale of mining rights and the respective base cost of each mining right |
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| BPR 131 | Vesting date of a restricted equity instrument |
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| BPR 132 | Disposal of a business as a going concern by a trust to a company in exchange for shares in the company |
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| BPR 133 | Transfer of a residence out of a company to a natural person |
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| BPR 134 | Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident |
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| BPR 135 | Improvements effected on land in terms of a long term lease |
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| BPR 136 | Taxation of subsistence allowances paid to employees |
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| BPR 137 | Sale of a business in terms of an intra-group transaction |
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| BPR 138 | Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values |
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| BPR 139 | Disposal of assets by a recreational club |
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