| BPR 041 | Impact of the de-grouping provisions where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company |
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| BPR 042 | Determination of who qualifies as a ‘film owner’ for purposes of section 24F The guidance contained in this ruling is affected by subsequent law changes |
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| BPR 043 | Private use of a company motor vehicle |
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| BPR 044 | Foreign business establishment exclusion |
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| BPR 045 | Deductibility of conditional interest incurred in terms of a loan |
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| BPR 046 | Accrual of an unclaimed retirement fund (lump sum) benefit |
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| BPR 047 | Agency income earned by a controlled foreign company to be excluded from its net income |
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| BPR 048 | Deeming a place of business to be a ‘foreign business establishment’ as envisaged in section 9D(1) The guidance contained in this ruling is affected by subsequent law changes |
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| BPR 049 | Nature of proceeds received for the lease of property in terms of a 99 year lease The guidance contained in this ruling is affected by subsequent case law |
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| BPR 050 | Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes |
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| BPR 051 | Environmental expenditure allowances |
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| BPR 052 | Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax
The guidance contained in this ruling may be affected by subsequent law changes
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| BPR 053 | Value-added tax implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity |
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| BPR 054 | Corporate rules – amalgamation transactions |
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| BPR 055 | Application of the definition of ‘dividend’ to the redemption of a participatory interest by a foreign collective investment scheme |
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| BPR 056 | Taxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Income Tax Act, 1962) |
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| BPR 057 | Interest incurred on a loan obtained to acquire the business of a company as a going concern through the acquisition of the shares of the company |
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| BPR 058 | Acquisition of shares as a result of company restructuring and interest on a loan created in the restructuring process |
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| BPR 059 | Corporate rules – Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations |
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