| BPR 081 | Determination of the value of the taxable benefit of residential accommodation |
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| BPR 082 | Permanent establishment and royalties |
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| BPR 083 | Capital gains tax implications on the conversion of a company through the amendment of its incorporation documentation |
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| BPR 084 | The ‘group of companies’ concept for the purposes of section 45(4) |
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| BPR 085 | Taxation aspects of income derived by non South African residents from employment in South Africa |
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| BPR 086 | Application of relevant legislation where two parties conduct mining operations in terms of an unincorporated joint venture agreement |
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| BPR 087 | Capital gains tax consequences arising from restructuring activities involving trusts |
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| BPR 088 | Contributed capital of a foreign limited liability co-operative |
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| BPR 089 | Waiver of certain rights connected to shares |
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| BPR 090 | Royalty income attributable to a foreign business establishment of a controled foreign company |
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| BPR 091 | Securities lending transaction |
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| BPR 092 | Possible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee |
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| BPR 093 | Deductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction |
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| BPR 094 | Charges incurred in relation to the acquisition of trading stock |
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| BPR 095 | Adequate consideration as contemplated under section 58(1) |
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| BPR 096 | Group restructuring transactions and possible relief measures |
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| BPR 097 | Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries |
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| BPR 098 | Capital gain or loss on ceded policies |
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| BPR 099 | Transfer of beneficial ownership of South African listed shares under a ‘riskless principal’ transaction |
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