BPR 141-160

A Binding Private Ruling (BPR) 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.

The rest of the BPRs may be accessed by navigating the pane above.

Number	Subject
BPR 141	Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer
BPR 142	Deduction of interest expenditure
BPR 143	Preference shares constituting equity shares in relation to a headquarter company
BPR 144	Write-off period in respect of the increase in either the cost or the value of assets pursuant to a section 45(4) de-grouping
BPR 145	Allowances – Assets forming part of a sale and leaseback arrangement
BPR 146	Mining tax – Contract mining agreement
BPR 147	Consideration received for the surrender of a right to acquire shares
BPR 148	Dividends Tax Rate – Permanent establishment in South Africa
BPR 149*	Disposal of an asset that constitutes an equity share in a foreign company Note: BPR 149 has been replaced on 14 August 2013 to provide for textual changes and additions from the original ruling for improved clarity – refer to the first bullet point in paragraph 6
BPR 150	Tax treatment relating to a credit linked deposit
BPR 151	Renunciation of an inheritance
BPR 152	Capital Gains Tax: Cancellation and extinguishment of a right to interest
BPR 153	Residency status of a non-resident who applies for a temporary residence permit
BPR 154	Corporate rules: Acquisition of a debtors book
BPR 155	Incentive for oil and gas production
BPR 156	Pension benefits accruing to a non-resident from a resident pension fund
BPR 157	Receipt of foreign assets and the subsequent donation thereof to a non-resident trust
BPR 158	Transport services provided by an employer to employees The underlying principles confirmed in this ruling are currently under review. This ruling is only binding in respect of the specific applicant to whom it was issued and may not be relied upon by a third party.
BPR 159	Asset-for-share and amalgamation transactions
BPR 160	Incentive Payments Note: This BPR 160 was replaced on 24 January 2014 due to the amendment of point 6 thereof

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