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The value-added tax treatment of supplies of international and ancillary transport services","slug":"interpretation-note-103-in103-the-value-added-tax-treatment-of-supplies-of-international-and-ancillary-transport-services","term_group":1917,"term_order":"20","has_children":0,"group_order":20},{"term_id":2767,"name":"Interpretation Note 118 (IN118) - Value-added tax consequences of points-based loyalty programmes (\u201cConsideration\u201d, \u201cinput tax\u201d and \u201csupply\u201d definitions, sections 7, 10 of VAT Act)","slug":"interpretation-note-118-in118-value-added-tax-consequences-of-points-based-loyalty-programmes-consideration-input-tax-and-supply-definitions","term_group":1917,"term_order":"21","has_children":0,"group_order":21},{"term_id":1618,"name":"VAT Act Citation","slug":"vat-act-citation","term_group":1525,"term_order":"1","has_children":0,"group_order":1},{"term_id":1555,"name":"ARRANGEMENT OF SECTIONS (VAT)","slug":"arrangement-of-sections","term_group":1525,"term_order":"2","has_children":0,"group_order":2},{"term_id":1527,"name":"Section 1 (VAT) - 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Repeal of Act","slug":"section-11-stt-act-repeal-of-act","term_group":1899,"term_order":"12","has_children":0,"group_order":14},{"term_id":1913,"name":"Section 12 (STT Act) - Short title and commencement","slug":"section-12-stt-act-short-title-and-commencement","term_group":1899,"term_order":"13","has_children":0,"group_order":15},{"term_id":2032,"name":"Binding Class Rulings (BCR)","slug":"binding-class-rulings-bcr","term_group":2031,"term_order":"1","has_children":0,"group_order":1},{"term_id":2081,"name":"BCR1 (ITA) - \u200bDefinition of equity instrument and restricted equity instrument (Section 8C)","slug":"bcr1-ita-%e2%80%8bdefinition-of-equity-instrument-and-restricted-equity-instrument-section-8c","term_group":2031,"term_order":"1","has_children":0,"group_order":2},{"term_id":2082,"name":"BCR2 (ITA) - \u200bExpenditure incurred on corporate social investment programs (Section 11(a), section 23(g))","slug":"bcr2-ita-%e2%80%8bexpenditure-incurred-on-corporate-social-investment-programs-section-11a-section-23g","term_group":2031,"term_order":"2","has_children":0,"group_order":3},{"term_id":2083,"name":"BCR3 (ITA) - \u200bDistribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)","slug":"bcr3-ita-%e2%80%8bdistribution-of-an-actuarial-surplus-to-former-members-and-active-members-of-a-retirement-fund-section-1-paragraph-2c-of-the-second-schedule","term_group":2031,"term_order":"3","has_children":0,"group_order":4},{"term_id":2084,"name":"BCR4 (ITA) - \u200bDistributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1))","slug":"bcr4-ita-%e2%80%8bdistributions-made-to-participatory-interest-holders-in-a-collective-investment-scheme-which-are-reinvested-with-the-scheme-section-101ki-section-221-paragraph-201","term_group":2031,"term_order":"4","has_children":0,"group_order":5},{"term_id":2085,"name":"BCR5 (ITA) - Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule)","slug":"bcr5-ita-discretionary-lump-sum-payments-paid-to-pensioners-in-terms-of-an-event-contemplated-by-the-rules-of-the-pension-fund-paragraph-2c-of-the-second-schedule","term_group":2031,"term_order":"5","has_children":0,"group_order":6},{"term_id":2086,"name":"BCR6 (ITA) - \u200bDeduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D)","slug":"bcr6-ita-%e2%80%8bdeduction-of-levy-payments-to-be-made-by-taxpayers-for-research-and-development-expenditure-incurred-by-another-taxpayer-on-their-behalf-section-11d","term_group":2031,"term_order":"6","has_children":0,"group_order":7},{"term_id":2087,"name":"BCR7 (ITA) - Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively (\"Pension fund\u201d, \u201cgross income\u201d definitions, Second Schedule)","slug":"bcr7-ita-conversion-of-two-public-sector-pension-funds-to-a-closed-defined-benefit-fund-and-a-contribution-fund-respectively-pension-fund-gross-income-definitions-se","term_group":2031,"term_order":"7","has_children":0,"group_order":8},{"term_id":2088,"name":"BCR8 (ITA) - This BCR has been replaced on 11 March 2015 \u2013 refer to par. 9","slug":"bcr8-ita-tax-consequences-of-proceeds-of-annuity-policies-purchased-by-employers-to-settle-post-retirement-medical-aid-subsidy-obligations-paragraphs-2i-12a-of-seventh-schedule","term_group":2031,"term_order":"8","has_children":0,"group_order":9},{"term_id":2089,"name":"BCR9 (ITA) - \u200bForeign share buy-backs (\u201cDividend\u201d definition, \u201cforeign dividend\u201d, section 10(1)(k)(ii)(dd))","slug":"bcr9-ita-%e2%80%8bforeign-share-buy-backs-dividend-definition-foreign-dividend-section-101kiidd","term_group":2031,"term_order":"9","has_children":0,"group_order":10},{"term_id":2090,"name":"BCR10 (ITA) - Distribution of pension fund surplus to former members, pensioners and\/or their beneficiaries (Paragraph 2C of the Second Schedule)","slug":"bcr10-ita-distribution-of-pension-fund-surplus-to-former-members-pensioners-and-or-their-beneficiaries-paragraph-2c-of-the-second-schedule","term_group":2031,"term_order":"10","has_children":0,"group_order":11},{"term_id":2091,"name":"BCR11 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes)\u200b Accrual of a conditional award and attendant tax implications","slug":"bcr11-ita-%e2%80%8baccrual-of-a-conditional-award-and-attendant-tax-implications-paragraph-c-of-gross-income-definition","term_group":2031,"term_order":"11","has_children":0,"group_order":12},{"term_id":2092,"name":"BCR12 (ITA) - \u200bIncome tax implications attendant upon the vesting of an 'equity instrument' listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1))","slug":"bcr12-ita-%e2%80%8bincome-tax-implications-attendant-upon-the-vesting-of-an-equity-instrument-listed-on-a-foreign-stock-exchange-section-8c-section-6quat-section-71","term_group":2031,"term_order":"12","has_children":0,"group_order":13},{"term_id":2093,"name":"BCR13 (ITA) - Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (\u201cGross income\u201d defintion, section 10(1)(k)(i), section 25B)","slug":"bcr13-ita-nature-of-dividend-income-when-distribution-by-a-discretionary-trust-to-income-beneficiaries-by-virtue-of-employment-gross-income-defintion-section-101ki-secti","term_group":2031,"term_order":"13","has_children":0,"group_order":14},{"term_id":2094,"name":"BCR14 (ITA) - \u200bDeductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme (8C, 10(1)(nE), 23(m), 24J(2), para 20, 76)","slug":"bcr14-ita-%e2%80%8bdeductibility-of-interest-incurred-in-respect-of-a-loan-entered-into-to-purchase-restricted-equity-instruments-in-a-share-purchase-scheme-8c-101ne-23m-24j2-para-20","term_group":2031,"term_order":"14","has_children":0,"group_order":15},{"term_id":2095,"name":"BCR15 (ITA) - Repealed legislation and the application of section 12(1) of the Interpretation Act, 1957 (Act No. 33 of 1957) (Section 27 (5B))","slug":"bcr15-ita-repealed-legislation-and-the-application-of-section-121-of-the-interpretation-act-1957-act-no-33-of-1957-section-27-5b","term_group":2031,"term_order":"15","has_children":0,"group_order":16},{"term_id":2096,"name":"BCR16 (ITA) - Capital gains tax - Re-designation of preference shares (Paragraph 11, paragraph 33, paragraph 35 of Eighth Schedule)","slug":"bcr16-ita-capital-gains-tax-re-designation-of-preference-shares-paragraph-11-paragraph-33-paragraph-35-of-eighth-schedule","term_group":2031,"term_order":"16","has_children":0,"group_order":17},{"term_id":2097,"name":"BCR17 (ITA) - \u200bCreation of a permanent establishment if a foreign partnership carries on business in SA (\u201cGross income\u201d definition, section 10(1)(h), 10(1)(k)(i), paragraph 2 of Eighth Schedule)","slug":"bcr17-ita-%e2%80%8bcreation-of-a-permanent-establishment-if-a-foreign-partnership-carries-on-business-in-sa-gross-income-definition-section-101h-101ki-paragraph-2-o","term_group":2031,"term_order":"17","has_children":0,"group_order":18},{"term_id":2098,"name":"BCR18 (ITA) - Overseas incentive trips for employees with both business and private elements and related taxable benefit implications (Paragraphs 1, 2(c), 2(d), 2(e), 8, 9, 10 of Seventh Schedule)","slug":"bcr18-ita-overseas-incentive-trips-for-employees-with-both-business-and-private-elements-and-related-taxable-benefit-implications-paragraphs-1-2c-2d-2e-8-9-10-of-seventh-schedule","term_group":2031,"term_order":"18","has_children":0,"group_order":19},{"term_id":2099,"name":"BCR19 (ITA) - \u200bAccrual date of a liquidation benefit (\"Gross income\" definition, \u201cretirement lump sum withdrawal benefit\u201d definition, section 10(1)(i)(xv)(bb), paragraph 2(b) of Second Schedule)","slug":"bcr19-ita-%e2%80%8baccrual-date-of-a-liquidation-benefit-gross-income-definition-retirement-lump-sum-withdrawal-benefit-definition-section-101ixvbb-paragraph-2b-o","term_group":2031,"term_order":"19","has_children":0,"group_order":20},{"term_id":2100,"name":"BCR20 (ITA) - Transfer of pension and provident fund contributions from South African pension and provident funds to foreign pension and provident funds (Section 9(1)(g))","slug":"bcr20-ita-transfer-of-pension-and-provident-fund-contributions-from-south-african-pension-and-provident-funds-to-foreign-pension-and-provident-funds-section-91g","term_group":2031,"term_order":"20","has_children":0,"group_order":21},{"term_id":2101,"name":"BCR21 (ITA) - \u200bShares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)","slug":"bcr21-ita-%e2%80%8bshares-in-a-particular-share-option-scheme-to-be-rendered-restricted-equity-instruments-and-the-date-on-which-those-shares-vest-in-a-taxpayer-section-8c","term_group":2031,"term_order":"21","has_children":0,"group_order":22},{"term_id":2102,"name":"BCR22 (ITA) - \u200bPotential double taxation of profits attributable to protected cell companies (\"Company\" definition, section 9D)","slug":"bcr22-ita-%e2%80%8bpotential-double-taxation-of-profits-attributable-to-protected-cell-companies-company-definition-section-9d","term_group":2031,"term_order":"22","has_children":0,"group_order":23},{"term_id":2103,"name":"BCR23 (ITA) - \u200bTax consequences resulting from the demerger of a Swiss depository company (\u201cGross income\u201d definition, section 22, paragraph 11 of Eighth Schedule)","slug":"bcr23-ita-%e2%80%8btax-consequences-resulting-from-the-demerger-of-a-swiss-depository-company-gross-income-definition-section-22-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"23","has_children":0,"group_order":24},{"term_id":2104,"name":"BCR24 (ITA) - \u200bSecurities lending transactions - 'Short selling' of debt securities (\u201cGross income\u201d definition, section 11(a), section 23(g), section 24J)","slug":"bcr24-ita-%e2%80%8bsecurities-lending-transactions-short-selling-of-debt-securities-gross-income-definition-section-11a-section-23g-section-24j","term_group":2031,"term_order":"24","has_children":0,"group_order":25},{"term_id":2105,"name":"BCR25 (ITA) - \u200b\u200bReplaced on 1 September 2014 to provide for textual changes and to correct \"exercise\" to \"vesting\" in the section 8C formulae","slug":"bcr25-ita-%e2%80%8b%e2%80%8bincome-tax-implications-for-employees-or-senior-executives-in-relation-to-a-share-option-plan-or-share-appreciation-rights-plan-section-8a-8c-101o-para-11a-of-f","term_group":2031,"term_order":"25","has_children":0,"group_order":26},{"term_id":2106,"name":"BCR26 (ITA) - \u200bTax status of bursaries awarded to students (Section 10(1)(q))","slug":"bcr26-ita-%e2%80%8btax-status-of-bursaries-awarded-to-students-section-101q","term_group":2031,"term_order":"26","has_children":0,"group_order":27},{"term_id":2107,"name":"BCR27 (ITA) - \u200b\u200bTips held for safekeeping by employers and subsequently paid over to employees at regular intervals (\u201cRemuneration\u201d definition, paragraph 2(1) of Fourth Schedule)","slug":"bcr27-ita-%e2%80%8b%e2%80%8btips-held-for-safekeeping-by-employers-and-subsequently-paid-over-to-employees-at-regular-intervals-remuneration-definition-paragraph-21-of-fourth","term_group":2031,"term_order":"27","has_children":0,"group_order":28},{"term_id":2108,"name":"BCR28 (ITA) - \u200b\u200bMarket value of a share immediately after a dividend distribution (Paragraph 33(1)(a), paragraph 74, paragraph 76, paragraph 76A of Eighth Schedule)","slug":"bcr28-ita-%e2%80%8b%e2%80%8bmarket-value-of-a-share-immediately-after-a-dividend-distribution-paragraph-331a-paragraph-74-paragraph-76-paragraph-76a-of-eighth-schedule","term_group":2031,"term_order":"28","has_children":0,"group_order":29},{"term_id":2109,"name":"BCR29 (ITA) - \u200bDeductibility of contingent liabilities taken over when buying the assets and liabilities of another company within the same group of companies (Section 11(a), 23(g), 23E)","slug":"bcr29-ita-%e2%80%8bdeductibility-of-contingent-liabilities-taken-over-when-buying-the-assets-and-liabilities-of-another-company-within-the-same-group-of-companies-section-11a-23g-23e","term_group":2031,"term_order":"29","has_children":0,"group_order":30},{"term_id":2110,"name":"BCR30 (ITA) - \u200b\u200bEquity instruments acquired in terms of a share value incentive plan (Section 8C)","slug":"bcr30-ita-%e2%80%8b%e2%80%8bequity-instruments-acquired-in-terms-of-a-share-value-incentive-plan-section-8c","term_group":2031,"term_order":"30","has_children":0,"group_order":31},{"term_id":2111,"name":"BCR31 (ITA) - The guidance contained in this ruling is affected by subsequent law changes","slug":"bcr31-ita-%e2%80%8bincome-distributed-by-a-discretionary-trust-and-benefit-units-allocated-to-beneficiaries-by-virtue-of-employment-gross-income-definition-section-8c-section-1","term_group":2031,"term_order":"31","has_children":0,"group_order":32},{"term_id":2112,"name":"BCR32 (ITA) - \u200bDistribution of certain shares to certain foreign shareholders as a result of restructuring (Section 46)","slug":"bcr32-ita-%e2%80%8bdistribution-of-certain-shares-to-certain-foreign-shareholders-as-a-result-of-restructuring-section-46","term_group":2031,"term_order":"32","has_children":0,"group_order":33},{"term_id":2113,"name":"BCR33 (ITA) - \u200bConversion of a public company to a private company (Paragraph 1, paragraph 11, paragraph 31, paragraph 33 of Eighth Schedule)","slug":"bcr33-ita-%e2%80%8bconversion-of-a-public-company-to-a-private-company-paragraph-1-paragraph-11-paragraph-31-paragraph-33-of-eighth-schedule","term_group":2031,"term_order":"33","has_children":0,"group_order":34},{"term_id":2114,"name":"BCR34 (ITA) - \u200b\u200bTaxation of exchange traded notes (\"Gross income\", \"trading stock\", section 8(4)(a), section 22, section 23B, section 23H, section 24C, section 24J, section 24L, section 24M)","slug":"bcr34-ita-%e2%80%8b%e2%80%8btaxation-of-exchange-traded-notes-gross-income-trading-stock-section-84a-section-22-section-23b-section-23h-section-24c-section-24j-section-24l-sectio","term_group":2031,"term_order":"34","has_children":0,"group_order":35},{"term_id":2115,"name":"BCR35 (ITA) (v2) - \u200bTax implications arising from the conversion of par value shares to no par value shares (\"Gross income\" definition, paragraph 11 of Eighth Schedule)","slug":"bcr35-ita-%e2%80%8btax-implications-arising-from-the-conversion-of-par-value-shares-to-no-par-value-shares-gross-income-definition-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"35","has_children":0,"group_order":36},{"term_id":2116,"name":"BCR36 (ITA) - \u200bReserves of a collective investment scheme in securities and the distribution thereof to unit holders (Section 10(1)(iB), section 10(1)(k)(i)(ee), section 25B)","slug":"bcr36-ita-%e2%80%8breserves-of-a-collective-investment-scheme-in-securities-and-the-distribution-thereof-to-unit-holders-section-101ib-section-101kiee-section-25b","term_group":2031,"term_order":"36","has_children":0,"group_order":37},{"term_id":2117,"name":"BCR37 (ITA) - \u200bDistribution of shares in an unbundling transaction (Section 46)","slug":"bcr37-ita-%e2%80%8bdistribution-of-shares-in-an-unbundling-transaction-section-46","term_group":2031,"term_order":"37","has_children":0,"group_order":38},{"term_id":2118,"name":"BCR38 (ITA) - \u200bExchange of one restricted equity instrument for another (Section 8C, section 42)","slug":"bcr38-ita-%e2%80%8bexchange-of-one-restricted-equity-instrument-for-another-section-8c-section-42","term_group":2031,"term_order":"38","has_children":0,"group_order":39},{"term_id":2119,"name":"BCR39 (ITA) - Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)","slug":"bcr39-ita-reduction-of-an-stc-credit-and-sections-64g2a-and-64h2a-declarations-section-64g-section-64h-section-64j","term_group":2031,"term_order":"39","has_children":0,"group_order":40},{"term_id":2120,"name":"BCR40 (ITA) - \u200bInvestors acquiring rights in a completed film (Section 10(zG), section 23(n) section 24F)","slug":"bcr40-ita-%e2%80%8binvestors-acquiring-rights-in-a-completed-film-section-10zg-section-23n-section-24f","term_group":2031,"term_order":"40","has_children":0,"group_order":41},{"term_id":2121,"name":"BCR41 (ITA) - \u200bDividends distributed by a foreign company (\"Foreign dividend\" definition)","slug":"bcr41-ita-%e2%80%8bdividends-distributed-by-a-foreign-company-foreign-dividend-definition","term_group":2031,"term_order":"41","has_children":0,"group_order":42},{"term_id":2122,"name":"BCR42 (ITA) - Preferred securities issued by a company registered in a foreign country (\u201cListed share\u201d definition, section 10B(2)(d))","slug":"bcr42-ita-preferred-securities-issued-by-a-company-registered-in-a-foreign-country-listed-share-definition-section-10b2d","term_group":2031,"term_order":"42","has_children":0,"group_order":43},{"term_id":2123,"name":"BCR43 (ITA) - Antecedent cession of rights to future production rebate credit certificates (PRCCs) (\"Gross income\" definition)","slug":"bcr43-ita-antecedent-cession-of-rights-to-future-production-rebate-credit-certificates-prccs-gross-income-definition","term_group":2031,"term_order":"43","has_children":0,"group_order":44},{"term_id":2124,"name":"BCR44 (ITA) - \u200b(Replaced on 20 May 2014 to provide for textual changes and clarifications) Repurchase of non-redeemable, non-participating preference shares","slug":"bcr44-ita-%e2%80%8brepurchase-of-non-redeemable-non-participating-preference-shares-equity-share-definition-section-8e-paragraph-112b-eighth-schedule","term_group":2031,"term_order":"44","has_children":0,"group_order":45},{"term_id":2125,"name":"BCR45 (ITA) - \u200bPost retirement medical aid benefits (Paragraph (c), paragraph (f), paragraph (i) of \"gross income\" definition)","slug":"bcr45-ita-%e2%80%8bpost-retirement-medical-aid-benefits-paragraph-c-paragraph-f-paragraph-i-of-gross-income-definition","term_group":2031,"term_order":"45","has_children":0,"group_order":46},{"term_id":2126,"name":"BCR46 (ITA) - Dividends distributed by foreign companies (\"Foreign dividend\" definition)","slug":"bcr46-ita-dividends-distributed-by-foreign-companies-foreign-dividend-definition","term_group":2031,"term_order":"46","has_children":0,"group_order":47},{"term_id":2127,"name":"BCR47 (ITA) - \u200bLimitation of dividend exemption (Section 10(1)(k)(i)(hh))","slug":"bcr47-ita-%e2%80%8blimitation-of-dividend-exemption-section-101kihh","term_group":2031,"term_order":"47","has_children":0,"group_order":48},{"term_id":2128,"name":"BCR48 (ITA) - Deductibility of expenditure incurred by a portfolio of a collective investment scheme in securities (\"Income\" definition, section 11(a), section 23(f), section 25BA)","slug":"bcr48-ita-deductibility-of-expenditure-incurred-by-a-portfolio-of-a-collective-investment-scheme-in-securities-income-definition-section-11a-section-23f-section-25ba","term_group":2031,"term_order":"48","has_children":0,"group_order":49},{"term_id":2129,"name":"BCR49 (ITA) - \u200b\u200bDeductibility of insurance premiums in respect of an environmental maintenance programme guarantee (Section 11(a), section 23(g), section 23L)","slug":"bcr49-ita-%e2%80%8b%e2%80%8bdeductibility-of-insurance-premiums-in-respect-of-an-environmental-maintenance-programme-guarantee-section-11a-section-23g-section-23l","term_group":2031,"term_order":"49","has_children":0,"group_order":50},{"term_id":2130,"name":"BCR50 (ITA) - (The reference to Company B has been corrected to Company A in the third bullet point in paragraph 7) REIT, amalgamation transaction, followed by an asset-for-share transaction","slug":"bcr50-ita-tax-consequences-for-unitholders-in-a-reit-of-an-amalgamation-transaction-followed-by-an-asset-for-share-transaction-section-9c-section-42-section-446","term_group":2031,"term_order":"50","has_children":0,"group_order":51},{"term_id":2131,"name":"BCR51 (ITA) - \u200bTaxation of employees participating in a perpetuity employee share incentive scheme (Section 8C, section 10(1)(k), section 25B, section 64F(1)(l))","slug":"bcr51-ita-%e2%80%8btaxation-of-employees-participating-in-a-perpetuity-employee-share-incentive-scheme-section-8c-section-101k-section-25b-section-64f1l","term_group":2031,"term_order":"51","has_children":0,"group_order":52},{"term_id":2132,"name":"BCR52 (ITA) - \u200bIncome tax and securities transfer tax consequences for the shareholders of a listed company following an unbundling transaction (Section 46, paragraph 76B of Eighth Schedule)","slug":"bcr52-ita-%e2%80%8bincome-tax-and-securities-transfer-tax-consequences-for-the-shareholders-of-a-listed-company-following-an-unbundling-transaction-section-46-paragraph-76b-of-eighth-schedule","term_group":2031,"term_order":"52","has_children":0,"group_order":53},{"term_id":2133,"name":"BCR53 (ITA) (VAT) - Programme of activities of a clean development mechanism project (Section 12K, section 22 of ITA and section 11(2)(l) of VAT Act)","slug":"bcr53-ita-and-vat-programme-of-activities-of-a-clean-development-mechanism-project-section-12k-section-22-of-ita-and-section-112l-of-vat-act","term_group":2031,"term_order":"53","has_children":0,"group_order":54},{"term_id":2134,"name":"BCR54 (ITA) - \u200bEmployer-provided accommodation (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)","slug":"bcr54-ita-%e2%80%8bemployer-provided-accommodation-paragraph-2a-paragraph-51-paragraph-52-paragraph-53a-of-seventh-schedule","term_group":2031,"term_order":"54","has_children":0,"group_order":55},{"term_id":2135,"name":"BCR55 (ITA) - Income tax and value-added tax consequences of a customer loyalty scheme (\"Gross income\" definition, sections 11(a), 23(g), 23H of ITA, sections 7(1)(a), 10(23), 21 of VAT Act)","slug":"bcr55-ita-income-tax-and-value-added-tax-consequences-of-a-customer-loyalty-scheme-gross-income-definition-section-11a-section-23g-23h-of-ita-sections-71a-1023-21-of-vat-act","term_group":2031,"term_order":"55","has_children":0,"group_order":56},{"term_id":2136,"name":"BCR56 (ITA) (STT) - \u200bAmalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)","slug":"bcr56-ita-%e2%80%8bamalgamation-of-portfolios-of-declared-hedge-fund-collective-investment-schemes-with-registered-hedge-fund-collective-investment-schemes","term_group":2031,"term_order":"56","has_children":0,"group_order":57},{"term_id":2137,"name":"BCR57 (ITA) - \u200bSection 12J(2) deduction by partners (Section 12J, section 24H)","slug":"bcr57-ita-%e2%80%8bsection-12j2-deduction-by-partners-section-12j-section-24h","term_group":2031,"term_order":"57","has_children":0,"group_order":58},{"term_id":2138,"name":"BCR58 (ITA) - \u200bConsequences for beneficiaries on the unwinding of an employee share incentive scheme (Section 8C)","slug":"bcr58-ita-%e2%80%8bconsequences-for-beneficiaries-on-the-unwinding-of-an-employee-share-incentive-scheme-section-8c","term_group":2031,"term_order":"58","has_children":0,"group_order":59},{"term_id":2139,"name":"BCR59 (ITA) - \u200bAsset for share transaction involving a foreign collective investment scheme (\"Company\" definition, section 42)","slug":"bcr59-ita-%e2%80%8basset-for-share-transaction-involving-a-foreign-collective-investment-scheme-company-definition-section-42","term_group":2031,"term_order":"59","has_children":0,"group_order":60},{"term_id":2140,"name":"BCR60 (ITA) - \u200bConsequences of an employee share trust disposing of the underlying shares and distributing the net proceeds to the beneficiaries (Section 8C, paragraphs 56, 80 of Eighth Schedule)","slug":"bcr60-ita-%e2%80%8bconsequences-of-an-employee-share-trust-disposing-of-the-underlying-shares-and-distributing-the-net-proceeds-to-the-beneficiaries-section-8c-paragraphs-56-80-of-eighth-schedu","term_group":2031,"term_order":"60","has_children":0,"group_order":61},{"term_id":2141,"name":"BCR61 (ITA) - \u200bForeign return of capital (\"Foreign return of capital\" definition)","slug":"bcr61-ita-%e2%80%8bforeign-return-of-capital-foreign-return-of-capital-definition","term_group":2031,"term_order":"61","has_children":0,"group_order":62},{"term_id":2142,"name":"BCR62 (ITA) - \u200bResearch and development conducted on behalf of a taxpayer (Section 11D(2), section 11D(4), section 11D(9))","slug":"bcr62-ita-%e2%80%8bresearch-and-development-conducted-on-behalf-of-a-taxpayer-section-11d2-section-11d4-section-11d9","term_group":2031,"term_order":"62","has_children":0,"group_order":63},{"term_id":2143,"name":"BCR64 (STT) - \u200bTransfer of a security that constitutes a participatory interest in a collective investment scheme (\u201cSecurity\u201d definition, section 2(1)(a), section 8(1)(f) of STT Act)","slug":"bcr64-stt-%e2%80%8btransfer-of-a-security-that-constitutes-a-participatory-interest-in-a-collective-investment-scheme-security-definition-section-21a-section-81f-of-st","term_group":2031,"term_order":"63","has_children":0,"group_order":64},{"term_id":2144,"name":"BCR65 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Post-retirement medical aid benefits","slug":"bcr65-ita-post-retirement-medical-aid-benefits-remuneration-definition-employer-definition-of-fourth-schedule-paragraphs-2l-4-12d-of-seventh-schedule","term_group":2031,"term_order":"64","has_children":0,"group_order":65},{"term_id":2478,"name":"BCR66 (ITA) (STT) - Tax consequences for recipients of shares in an unbundled company (Definition of \"unbundling transaction\", sections 46(3), 46(7), paragraph 76B of Eighth Schedule)","slug":"bcr66-ita-tax-consequences-for-recipients-of-shares-in-an-unbundled-company","term_group":2031,"term_order":"65","has_children":0,"group_order":66},{"term_id":2479,"name":"BCR67 (ITA) (VAT) - Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act)","slug":"bcr67-ita-vat-tax-consequences-for-members-arising-out-of-conversion-of-association-to-private-company","term_group":2031,"term_order":"66","has_children":0,"group_order":67},{"term_id":2480,"name":"BCR68 (ITA) - Surplus retirement fund assets (\u201cGross income\u201d definition, section 11F, paragraph 2(l) of Seventh Schedule)","slug":"bcr68-ita-surplus-retirement-fund-assets","term_group":2031,"term_order":"67","has_children":0,"group_order":68},{"term_id":2497,"name":"BCR69 (ITA) - Employee share ownership plan (\u201cDividend\u201d definition, sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, paragraphs 13(1)(a)(iiB), 38 of Eighth Schedule)","slug":"bcr69-ita-employee-share-ownership-plan-dividend-definition-sections-8c-101ki-11a-23g-23h-paragraphs-131aiib-38-of-eighth-schedule","term_group":2031,"term_order":"68","has_children":0,"group_order":69},{"term_id":2579,"name":"BCR70 (ITA) (STT) - Recipients of shares in an \u201cunbundled\u201d company (Section 46 of ITA, section 8(1)(a)(iv) of STT Act)","slug":"bcr70-ita-stt-recipients-of-shares-in-an-unbundled-company-section-46-of-ita-section-81aiv-of-stt-act","term_group":2031,"term_order":"69","has_children":0,"group_order":70},{"term_id":2580,"name":"BCR71 (ITA) (STT) - Transfer of portfolio investments by foreign pension funds to an authorised contractual scheme (Sections 64H(3), 108 ITA, section 1 of STT Act, UK, Ireland DTAs)","slug":"bcr71-ita-stt-transfer-of-portfolio-investments-by-foreign-pension-funds-to-an-authorised-contractual-scheme-sections-64h3-108-ita-section-1-of-stt-act-uk-ireland-dtas","term_group":2031,"term_order":"70","has_children":0,"group_order":71},{"term_id":2581,"name":"BCR72 (ITA) - Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust (Sections 11(a), 23H)","slug":"bcr72-ita-deductibility-of-employment-related-expenditure-incurred-as-part-of-a-b-bbee-ownership-transaction-and-the-paye-treatment-of-interest-free-loan-to-a-share-trust-sections-11a-23h","term_group":2031,"term_order":"71","has_children":0,"group_order":72},{"term_id":2638,"name":"BCR73 (ITA) - \u200bDividends: When the \"qualifying purpose\" definition must be satisfied (Section 8EA(2), 8EA(3))","slug":"bcr73-ita-%e2%80%8bdividends-when-the-qualifying-purpose-definition-must-be-satisfied-section-8ea2-8ea3","term_group":2031,"term_order":"72","has_children":0,"group_order":73},{"term_id":2639,"name":"BCR74 (ITA) - \u200bTreaty relief \u2013 Authorised contractual scheme (\"Company\", \"foreign company\", \"foreign partnership\" definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108)","slug":"bcr74-ita-%e2%80%8btreaty-relief-authorised-contractual-scheme-company-foreign-company-foreign-partnership-section-50a-50c-50e-64d-64ea-64g-64h-108","term_group":2031,"term_order":"73","has_children":0,"group_order":74},{"term_id":2690,"name":"BCR75 (ITA) - \u200b Settlement of post-retirement medical aid and retirement gratuity benefits (\"Gross income\", \"Severance benefits\", \"remuneration\" definition, section 11F)","slug":"bcr75-ita-%e2%80%8b-settlement-of-post-retirement-medical-aid-and-retirement-gratuity-benefits-gross-income-severance-benefits-remuneration-definition-section-11f","term_group":2031,"term_order":"74","has_children":0,"group_order":75},{"term_id":2713,"name":"BCR76 (ITA) - \u200bCancellation of units in foreign collective investment schemes pursuant to their corporate re-domiciliation (\u201cDisposal\u201d definition, paragraph 11, 20, 35 Eighth Schedule)","slug":"bcr76-ita-%e2%80%8bcancellation-of-units-in-foreign-collective-investment-schemes-pursuant-to-their-corporate-re-domiciliation-disposal-definition-paragraph-11-20-35-eighth-s","term_group":2031,"term_order":"75","has_children":0,"group_order":76},{"term_id":2745,"name":"BCR77 (ITA) - Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule)","slug":"bcr77-ita-capital-gains-tax-consequences-of-in-specie-distribution-by-company-to-its-shareholders-paragraphs-75-76b-of-eighth-schedule","term_group":2031,"term_order":"76","has_children":0,"group_order":77},{"term_id":2773,"name":"BCR78 (ITA) - Employee share incentive scheme \u2013 shares in a foreign company (\"Gross income\", trade\", \"asset\", \"proceeds\", \"capital gain\", \"disposal\" definitions, section 6quat, 10B, 11(a), 23H)","slug":"bcr78-ita-employee-share-incentive-scheme-shares-in-a-foreign-company-gross-income-trade-asset-proceeds-capital-gain-disposal-definitions-section-6quat-10b-11a-23h","term_group":2031,"term_order":"77","has_children":0,"group_order":78},{"term_id":2787,"name":"BCR79 (ITA) - Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA)","slug":"bcr79-ita-cancellation-of-share-exchange-paragraph-3c-4c-112o-204-of-eighth-schedule-of-ita","term_group":2031,"term_order":"78","has_children":0,"group_order":79},{"term_id":2792,"name":"BCR80 (ITA) (EDA) - Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA)","slug":"bcr80-ita-eda-tax-implications-for-resident-beneficiaries-of-a-foreign-pension-trust-sections-71-9ha-11f-25b-54-55-58-paragraphs-201-351-54-80-81-eighth-sch","term_group":2031,"term_order":"79","has_children":0,"group_order":80},{"term_id":2793,"name":"BCR81 (ITA) - Hybrid equity interest or third-party backed share (Sections 8E, 8EA)","slug":"bcr81-ita-hybrid-equity-interest-or-third-party-backed-share-sections-8e-8ea","term_group":2031,"term_order":"80","has_children":0,"group_order":81},{"term_id":2806,"name":"BCR82 (ITA) - Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)","slug":"bcr82-ita-deductibility-of-mining-rehabilitation-insurance-premiums-sections-84a-11a-23c-23g-23h-23l","term_group":2031,"term_order":"81","has_children":0,"group_order":82},{"term_id":2805,"name":"BCR83 (ITA) - Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)","slug":"bcr83-ita-simultaneous-unbundling-of-shares-held-in-more-than-one-listed-company-section-46-paragraphs-75-311a-of-eighth-schedule","term_group":2031,"term_order":"82","has_children":0,"group_order":83},{"term_id":2814,"name":"BCR84 (ITA) - Transfer of funds held in trust to a \u201cbeneficiary fund\u201d (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule)","slug":"bcr84-ita-transfer-of-funds-held-in-trust-to-a-beneficiary-fund-sections-551-581-paragraphs-35-38-of-eighth-schedule","term_group":2031,"term_order":"83","has_children":0,"group_order":84},{"term_id":2813,"name":"BCR85 (ITA) - En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H)","slug":"bcr85-ita-en-commandite-partnerships-investing-in-photovoltaic-solar-energy-plants-sections-12b1h-12b2-24h","term_group":2031,"term_order":"84","has_children":0,"group_order":85},{"term_id":2827,"name":"BCR86 (ITA) - Waiver of debt by an employer - unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)","slug":"bcr86-ita-waiver-of-debt-by-an-employer-unwinding-of-a-share-purchase-scheme-section-101ne-19-paragraph-2-of-fourth-schedule-2h-of-seventh-schedule-12a-203b-of-eighth-schedule","term_group":2031,"term_order":"85","has_children":0,"group_order":86},{"term_id":2836,"name":"BCR87 (ITA) - Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)","slug":"bcr87-ita-consequences-for-shareholders-upon-termination-of-a-venture-capital-company-sections-84a-9c5-12j-44-of-income-tax-act","term_group":2031,"term_order":"86","has_children":0,"group_order":87},{"term_id":2871,"name":"BCR88 (ITA) - En commandite partners investing in solar assets (Sections 12B(1)(h), 24H, 20(1)(b), 20(2A)(a) of the VAT Act)","slug":"bcr88-ita-en-commandite-partners-investing-in-solar-assets-sections-12b1h-24h-201b-202aa-of-the-vat-act","term_group":2031,"term_order":"87","has_children":0,"group_order":88},{"term_id":2882,"name":"BCR89 (ITA) - Qualifying purpose and third-party backed shares (Section 8EA)","slug":"bcr89-ita-qualifying-purpose-and-third-party-backed-shares-section-8ea","term_group":2031,"term_order":"88","has_children":0,"group_order":89},{"term_id":2883,"name":"BCR90 (ITA) (STT) - Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act))","slug":"bcr90-ita-stt-award-of-listed-shares-under-a-share-incentive-scheme-sections-8c-101k-11a-23g-23h-56-58-para-2-11a-of-fourth-sch-para-35-of-eighth-sch-section-1-of-stt-act","term_group":2031,"term_order":"89","has_children":0,"group_order":90},{"term_id":2033,"name":"Binding General Rulings (BGR)","slug":"binding-general-rulings-bgr","term_group":2031,"term_order":"2","has_children":0,"group_order":91},{"term_id":2035,"name":"BGR1 (VAT) - \u200bVAT rulings (Section 1(1) definition of \"input tax\")","slug":"bgr1-%e2%80%8bvat-rulings","term_group":2031,"term_order":"1","has_children":0,"group_order":92},{"term_id":2036,"name":"BGR2 (VAT) - General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act)","slug":"bgr2-general-written-rulings-and-decisions","term_group":2031,"term_order":"2","has_children":0,"group_order":93},{"term_id":2037,"name":"BGR3 (VAT) - (BGR applies from date of issue until until 31 August 2007) General written rulings and decisions (Section 28 and section 72)","slug":"bgr3-general-written-rulings-and-decisions","term_group":2031,"term_order":"3","has_children":0,"group_order":94},{"term_id":2038,"name":"BGR4 (VAT) (v3) - Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time during the transition period (Section 41(c))","slug":"bgr4-vat-transitional-arrangements-for-municipalities-returns-and-payments-of-tax-in-respect-of-supplies-which-became-taxable-for-the-first-time-during-the-transition-period-section-41c","term_group":2031,"term_order":"4","has_children":0,"group_order":95},{"term_id":2039,"name":"BGR5 (VAT) - Discounts, rebates and incentives in the motor industry (Section 1, section 20 and section 21)","slug":"bgr5-vat-discounts-rebates-and-incentives-in-the-motor-industry-section-1-section-20-and-section-21","term_group":2031,"term_order":"5","has_children":0,"group_order":96},{"term_id":2040,"name":"BGR6 (VAT) (v2) - \u200bDiscounts, rebates and incentives in the fast moving consumable goods industry (Section 1, section 20 and section 21)","slug":"bgr6-vat-%e2%80%8bdiscounts-rebates-and-incentives-in-the-fast-moving-consumable-goods-industry-section-1-section-20-and-section-21","term_group":2031,"term_order":"6","has_children":0,"group_order":97},{"term_id":2041,"name":"BGR7 (ITA) (v4) - Wear-and-tear or depreciation allowance (Section 11(e))","slug":"bgr7-ita-wear-and-tear-or-depreciation-allowance-section-11e","term_group":2031,"term_order":"7","has_children":0,"group_order":98},{"term_id":2042,"name":"BGR8 (ITA) (v3) - \u200bApplication of the principles enunciated by the Brummeria case (Section 1(1), definition of \"gross income\")","slug":"bgr8-ita-%e2%80%8bapplication-of-the-principles-enunciated-by-the-brummeria-case-section-11-definition-of-gross-income","term_group":2031,"term_order":"8","has_children":0,"group_order":99},{"term_id":2043,"name":"BGR9 (ITA) (v4) - \u200bTaxes on income and substantially similar taxes for purposes of South Africa's tax treaties","slug":"bgr9-ita-%e2%80%8btaxes-on-income-and-substantially-similar-taxes-for-purposes-of-south-africas-tax-treaties","term_group":2031,"term_order":"9","has_children":0,"group_order":100},{"term_id":2044,"name":"BGR11 (VAT) (v3) - \u200bUse of an exchange rate (Section 9, section 10 and section 20)","slug":"bgr10-ita-withdrawn-apportionment-methodology-to-be-applied-by-category-b-municipalities","term_group":2031,"term_order":"10","has_children":0,"group_order":101},{"term_id":2045,"name":"BGR12 (VAT) (v3) - (Withdrawn 1 January 2022) Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers (Section 1(1), definition of \"input tax\")","slug":"bgr12-vat-input-tax-on-the-acquisition-of-a-non-taxable-supply-of-second-hand-motor-vehicles-by-motor-dealers-section-11-definition-of-input-tax","term_group":2031,"term_order":"11","has_children":0,"group_order":102},{"term_id":2046,"name":"BGR13 (VAT) (v3) - (Withdrawn 1 January 2022) \u200bCalculation of VAT for certain betting transactions (Section 8(13), section 16(3)(d), section 16(4) and section 72)","slug":"bgr13-vat-%e2%80%8bcalculation-of-vat-for-certain-betting-transactions-section-813-section-163d-section-164-and-section-72","term_group":2031,"term_order":"12","has_children":0,"group_order":103},{"term_id":2047,"name":"BGR14 (VAT) (v4) - (Withdrawn up to paragraphs 2.7.2 and 2.7.3 from 1 January 2022) VAT treatment of specific supplies in the short-term insurance industry","slug":"bgr14-vat-vat-treatment-of-specific-supplies-in-the-short-term-insurance-industry-section-11-7-8-section-9-section-11-section-16-section-20-section-21-section-54-section-72","term_group":2031,"term_order":"13","has_children":0,"group_order":104},{"term_id":2048,"name":"BGR15 (VAT) (v2) - Recipient-created tax invoices, credit and debit notes (Section 20(2) and section 21(4))","slug":"bgr15-vat-recipient-created-tax-invoices-credit-and-debit-notes-section-202-and-section-214","term_group":2031,"term_order":"14","has_children":0,"group_order":105},{"term_id":2049,"name":"BGR16 (VAT) (v3) - \u200bStandard apportionment method (Section 17(1))","slug":"bgr16-vat-%e2%80%8bstandard-apportionment-method-section-171","term_group":2031,"term_order":"15","has_children":0,"group_order":106},{"term_id":2050,"name":"BGR17 (VAT) - Cancellation of registration of separate enterprises, branches and divisions (Section 1(1), section 8(2) and section 50)","slug":"bgr17-vat-cancellation-of-registration-of-separate-enterprises-branches-and-divisions-section-11-section-82-and-section-50","term_group":2031,"term_order":"16","has_children":0,"group_order":107},{"term_id":2051,"name":"BGR19 (VAT) (v2) - Approval to end a tax period on a day other than the end of the month\u200b (Section 27(6))","slug":"bgr19-vat-approval-to-end-a-tax-period-on-a-day-other-than-the-end-of-the-month%e2%80%8b-section-276","term_group":2031,"term_order":"17","has_children":0,"group_order":108},{"term_id":2052,"name":"BGR20 (ITA) (v4) - \u200bInterpretation of the term \"substantially the whole\" (Section 10(1)(cN),section 10(1)(cO), section 10(1)(cQ), section 30B section 30C, paragraph 63A, paragraph 63B Eighth Schedule)","slug":"bgr20-ita-%e2%80%8binterpretation-of-the-term-substantially-the-whole-section-101cnsection-101co-section-101cq-section-30b-section-30c-paragraph-63a-paragraph-63b-eighth-schedu","term_group":2031,"term_order":"18","has_children":0,"group_order":109},{"term_id":2053,"name":"BGR21 (VAT) \u200b- Address to be reflected on a tax invoice, credit and debit note (Section 20(4), section 20(5), section 20(5A), section 21(3), section 21(8))","slug":"bgr21-vat-%e2%80%8b-address-to-be-reflected-on-a-tax-invoice-credit-and-debit-note-section-204-section-205-section-205a-section-213-section-218","term_group":2031,"term_order":"19","has_children":0,"group_order":110},{"term_id":2054,"name":"BGR22 (ITA) - Subsistence allowance \u2013 amounts deemed to be expended for business purposes (Section 8(1)(a) and section 8(1)(c))","slug":"bgr22-ita-subsistence-allowance-amounts-deemed-to-be-expended-for-business-purposes-section-81a-and-section-81c","term_group":2031,"term_order":"20","has_children":0,"group_order":111},{"term_id":2055,"name":"BGR23 (ITA) - Travel allowance \u2013 fuel cost to an employee who receives a petrol or garage card (Section 8(1)(b)(ii) and section 8(1)(b)(iii))","slug":"bgr23-ita-travel-allowance-fuel-cost-to-an-employee-who-receives-a-petrol-or-garage-card-section-81bii-and-section-81biii","term_group":2031,"term_order":"21","has_children":0,"group_order":112},{"term_id":2056,"name":"BGR24 (ITA) (v2) - \u200bSection 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and section 37C(5)","slug":"bgr24-ita-%e2%80%8bsection-18a2-receipt-for-purposes-of-a-deduction-as-contemplated-in-section-37c3-and-section-37c5","term_group":2031,"term_order":"22","has_children":0,"group_order":113},{"term_id":2057,"name":"BGR25 (ITA) (v2) - (Applies from date of issue until 4 October 2018) Exemption \u2013 Foreign pensions (Section 10(1)(gC)(ii))","slug":"bgr25-ita-exemption-foreign-pensions-section-101gcii","term_group":2031,"term_order":"23","has_children":0,"group_order":114},{"term_id":2058,"name":"BGR26 (VAT) (v2) - VAT treatment of the supply and importation of herbs (section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1 and Item 12 in part B of Schedule 2)","slug":"bgr26-vat-vat-treatment-of-the-supply-and-importation-of-herbs-section-111j-section-133-paragraph-7a-of-schedule-1-and-item-12-in-part-b-of-schedule-2","term_group":2031,"term_order":"24","has_children":0,"group_order":115},{"term_id":2059,"name":"BGR27 (VAT) (v2) - Application of sections 20(7) and section 21(5)","slug":"bgr27-vat-application-of-sections-207-and-section-215","term_group":2031,"term_order":"25","has_children":0,"group_order":116},{"term_id":2060,"name":"BGR28 (VAT) (v2) - Electronic services (Sections 20, section 21 and section 65)","slug":"bgr28-vat-electronic-services-sections-20-section-21-and-section-65","term_group":2031,"term_order":"26","has_children":0,"group_order":117},{"term_id":2061,"name":"BGR29 (ITA) (v2) - Unbundling transactions: Meaning of \"as at the end of the day after that distribution\" (section 46(3)(a)(v))","slug":"bgr29-ita-unbundling-transactions-meaning-of-as-at-the-end-of-the-day-after-that-distribution-section-463av","term_group":2031,"term_order":"27","has_children":0,"group_order":118},{"term_id":2062,"name":"BGR30 (ITA) (v2) - Allocation of direct and indirect expenses within and between an insurer's funds (Section 29A)","slug":"bgr30-ita-allocation-of-direct-and-indirect-expenses-within-and-between-an-insurers-funds-section-29a","term_group":2031,"term_order":"28","has_children":0,"group_order":119},{"term_id":2063,"name":"BGR31 (ITA) (v2) - \u200bInterest on late payment of benefits (Section Schedule)","slug":"bgr31-ita-%e2%80%8binterest-on-late-payment-of-benefits-section-schedule","term_group":2031,"term_order":"29","has_children":0,"group_order":120},{"term_id":2064,"name":"BGR32 (VAT) - \u200bVAT treatment of specific supplies in the short-term re-insurance industry (Section 1(1), section 7, section 8, section 9, section 11, section 16, section 20, section 21)","slug":"bgr32-vat-%e2%80%8bvat-treatment-of-specific-supplies-in-the-short-term-re-insurance-industry-section-11-section-7-section-8-section-9-section-11-section-16-section-20-section-21","term_group":2031,"term_order":"30","has_children":0,"group_order":121},{"term_id":2065,"name":"BGR33 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetable oil (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, item 14 in Part B of Schedule 2)","slug":"bgr33-vat-the-value-added-tax-treatment-of-the-supply-and-importation-of-vegetable-oil-section-111j-section-133-paragraph-7a-of-schedule-1-item-14-in-part-b-of-schedule-2","term_group":2031,"term_order":"31","has_children":0,"group_order":122},{"term_id":2066,"name":"BGR34 (VAT) (v2) - (Withdrawn 1 January 2022) \u200bManagement of superannuation schemes: Long-term insurers (Section 2(1)(i), section 10(22A), section 72)","slug":"bgr34-vat-%e2%80%8bmanagement-of-superannuation-schemes-long-term-insurers-section-21i-section-1022a-section-72","term_group":2031,"term_order":"32","has_children":0,"group_order":123},{"term_id":2067,"name":"BGR35 (VAT) (v2) - The value-added tax treatment of the supply and importation of frozen potato products (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 in Part B of Schedule 2)","slug":"bgr35-vat-the-value-added-tax-treatment-of-the-supply-and-importation-of-frozen-potato-products-section-111j-section-133-paragraph-7a-of-schedule-1-item-12-in-part-b-of-schedule-2","term_group":2031,"term_order":"33","has_children":0,"group_order":124},{"term_id":2068,"name":"BGR36 (VAT) - (Withdrawn with effect 19 January 2017) Circumstances prescribed by the Commissioner for the application of section 16(2)(g)","slug":"bgr36-vat-circumstances-prescribed-by-the-commissioner-for-the-application-of-section-162g","term_group":2031,"term_order":"34","has_children":0,"group_order":125},{"term_id":2069,"name":"BGR37 (VAT) - (BGR applies from date of issue until 31 March 2018) Zero-rating of international travel insurance (Section 11, section 72)","slug":"bgr37-vat-zero-rating-of-international-travel-insurance-section-11-section-72","term_group":2031,"term_order":"35","has_children":0,"group_order":126},{"term_id":2070,"name":"BGR38 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetables and fruit (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 and 13 in Part B of Schedule 2)","slug":"bgr38-vat-the-value-added-tax-treatment-of-the-supply-and-importation-of-vegetables-and-fruit-section-111j-133-paragraph-7a-of-schedule-1-item-12-and-13-in-part-b-of-schedule-2","term_group":2031,"term_order":"36","has_children":0,"group_order":127},{"term_id":2071,"name":"BGR39 (VAT) (v2) - VAT treatment of municipalities affected by changes to municipal boundaries (Section 8(28))","slug":"bgr39-vat-vat-treatment-of-municipalities-affected-by-changes-to-municipal-boundaries-section-828","term_group":2031,"term_order":"37","has_children":0,"group_order":128},{"term_id":2072,"name":"BGR40 (ITA) - Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of \u201cremuneration\u201d)","slug":"bgr40-ita-remuneration-paid-to-non-executive-directors-section-23m-the-fourth-schedule-paragraph-1-definition-of-remuneration","term_group":2031,"term_order":"38","has_children":0,"group_order":129},{"term_id":2073,"name":"BGR41 (VAT) (v2) - \u200bVAT treatment of non-executive directors (Proviso (iii) to the definition of \"enterprise\" in 1(1) and section 23(4)(b))","slug":"bgr41-vat-%e2%80%8bvat-treatment-of-non-executive-directors-proviso-iii-to-the-definition-of-enterprise-in-11-and-section-234b","term_group":2031,"term_order":"39","has_children":0,"group_order":130},{"term_id":2074,"name":"BGR42 (ITA) - No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule)","slug":"bgr42-ita-no-value-provision-in-respect-of-transport-services-paragraph-102b-of-the-seventh-schedule","term_group":2031,"term_order":"40","has_children":0,"group_order":131},{"term_id":2075,"name":"BGR43 (VAT) - \u200bDeduction of input tax in respect of second-hand gold (Section 1(1) definition of \"input tax\" and definition of \"second-hand goods\")","slug":"bgr43-vat-%e2%80%8bdeduction-of-input-tax-in-respect-of-second-hand-gold-section-11-definition-of-input-tax-and-definition-of-second-hand-goods","term_group":2031,"term_order":"41","has_children":0,"group_order":132},{"term_id":2076,"name":"BGR44 (ETI) (v2) - Meaning of 160 hours for purposes of section 4(1)(b)","slug":"bgr44-eti-meaning-of-160-hours-for-purposes-of-section-41b","term_group":2031,"term_order":"42","has_children":0,"group_order":133},{"term_id":2077,"name":"BGR45 (VAT) (v2) - Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2)","slug":"bgr45-vat-supply-of-potatoes-section-111g-section-111j-part-a-part-b-schedule-2","term_group":2031,"term_order":"43","has_children":0,"group_order":134},{"term_id":2078,"name":"BGR46 (VAT) - \u200b(Applies until 31 March 2018) Supply of brown bread (Section 11(1)(j), Part B of Schedule 2)","slug":"bgr46-vat-%e2%80%8bsupply-of-brown-bread-section-111j-part-b-of-schedule-2","term_group":2031,"term_order":"44","has_children":0,"group_order":135},{"term_id":2079,"name":"BGR47 (ETI) (v2) - Meaning of month in the definition of \"monthly remuneration\" for employers remunerating employees on a weekly or fortnightly basis","slug":"bgr47-eti-meaning-of-month-in-the-definition-of-monthly-remuneration-for-employers-remunerating-employees-on-a-weekly-or-fortnightly-basis","term_group":2031,"term_order":"45","has_children":0,"group_order":136},{"term_id":2080,"name":"BGR48 (VAT) - The temporary letting of dwellings by developers and the expiry of section 18B\u200b","slug":"bgr48-vat-the-temporary-letting-of-dwellings-by-developers-and-the-expiry-of-section-18b%e2%80%8b","term_group":2031,"term_order":"46","has_children":0,"group_order":137},{"term_id":2467,"name":"BGR49 (VAT) - (BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act) The supply and importation of sanitary towels (pads)","slug":"bgr49-vat-the-supply-and-importation-of-sanitary-towels-pads-section-111j-section-133","term_group":2031,"term_order":"47","has_children":0,"group_order":138},{"term_id":2468,"name":"BGR50 (ITA) - No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule)","slug":"bgr50-ita-no-value-provision-in-respect-of-the-rendering-of-transport-services-by-any-employer-paragraph-102b-of-seventh-schedule","term_group":2031,"term_order":"48","has_children":0,"group_order":139},{"term_id":2481,"name":"BGR51 (VAT) - (BGR withdrawn because of restrospective amendments to section 24(1) of the VAT Act) Cancellation of registration of a foreign electronic services supplier","slug":"bgr51-vat-cancellation-of-registration-of-a-foreign-electronic-services-supplier","term_group":2031,"term_order":"49","has_children":0,"group_order":140},{"term_id":2546,"name":"BGR52 (VAT) - (Withdrawn 1 March 2022) Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic","slug":"bgr52-vat-timeframe-for-the-export-of-goods-by-vendors-and-qualifying-purchasers-affected-by-the-global-covid-19-pandemic-exported-definition-section-11-of-vat-act","term_group":2031,"term_order":"50","has_children":0,"group_order":141},{"term_id":2582,"name":"BGR53 (ITA) - Rules for the taxation of interest payable by SARS under section 7E","slug":"bgr53-ita-rules-for-the-taxation-of-interest-payable-by-sars-under-section-7e","term_group":2031,"term_order":"51","has_children":0,"group_order":142},{"term_id":2583,"name":"BGR54 (ITA) - Unbundling of unlisted company: Impact of non-qualifying shareholders (Section 46 of ITA)","slug":"bgr54-ita-unbundling-of-unlisted-company-impact-of-non-qualifying-shareholders-section-46-of-ita","term_group":2031,"term_order":"52","has_children":0,"group_order":143},{"term_id":2637,"name":"BGR55 (VAT) - \u200bSale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)","slug":"bgr055-vat-%e2%80%8bsale-of-dwellings-by-fixed-property-developers-following-a-change-in-use-adjustment-under-section-181-or-18b3","term_group":2031,"term_order":"53","has_children":0,"group_order":144},{"term_id":2711,"name":"BGR56 (VAT) - Application for a decision under section 72","slug":"bgr56-vat-application-for-a-decision-under-section-72","term_group":2031,"term_order":"54","has_children":0,"group_order":145},{"term_id":2761,"name":"BGR57 (VAT) - Whether \u201cconsideration\u201d includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)","slug":"bgr56-vat-whether-the-term-consideration-includes-an-amount-of-transfer-duty-for-the-purposes-of-calculating-a-notional-input-tax-deduction-on-the-acquisition-of-second-hand-fixe","term_group":2031,"term_order":"55","has_children":0,"group_order":146},{"term_id":2771,"name":"BGR58 (ITA) - Purchase of different types of annuities at retirement (\"Pension fund\", \u201cpension preservation fund\u201d, \u201cprovident fund\u201d, \u201cprovident pres. fund\u201d, \u201cretirement annuity fund\u201d definitions)","slug":"bgr58-ita-purchase-of-different-types-of-annuities-at-retirement","term_group":2031,"term_order":"56","has_children":0,"group_order":147},{"term_id":2770,"name":"BGR59 (VAT) - Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act)","slug":"bgr59-vat-calculation-of-vat-for-table-games-of-chance","term_group":2031,"term_order":"57","has_children":0,"group_order":148},{"term_id":2775,"name":"BGR60 (ITA) - Disqualification as a qualifying company under section12R(4)(b)","slug":"bgr60-ita-disqualification-as-a-qualifying-company-under-section12r4b","term_group":2031,"term_order":"58","has_children":0,"group_order":149},{"term_id":2807,"name":"BGR61 (STT) - Securities transfer tax implications on the re-use of collateral","slug":"bgr61-stt-securities-transfer-tax-implications-on-the-re-use-of-collateral","term_group":2031,"term_order":"59","has_children":0,"group_order":150},{"term_id":2817,"name":"BGR62 (VAT) (v2) - Value-added tax implications of securities lending arrangements (Sections 2(1)(f) and 12(a) of VAT Act)","slug":"bgr62-vat-value-added-tax-implications-of-securities-lending-arrangements-sections-21f-and-12a-of-vat-act","term_group":2031,"term_order":"60","has_children":0,"group_order":151},{"term_id":2820,"name":"BGR63 (VAT) - Further particulars prescribed by the Commissioner under section 20(8A)(c)","slug":"bgr63-vat-further-particulars-prescribed-by-the-commissioner-under-section-208ac","term_group":2031,"term_order":"61","has_children":0,"group_order":152},{"term_id":2828,"name":"BGR64 (VAT) (v2) - Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act)","slug":"bgr64-vat-temporary-application-of-new-dwellings-for-exempt-supplies-simultaneously-held-by-developers-for-taxable-purposes-sections-18d-181-163o-1029-913-of-vat-act","term_group":2031,"term_order":"62","has_children":0,"group_order":153},{"term_id":2835,"name":"BGR65 (VAT) - VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)","slug":"bgr65-vat-vat-treatment-of-rounding-difference-in-cash-transactions-sections-211-3-5-162-3-of-vat-act","term_group":2031,"term_order":"63","has_children":0,"group_order":154},{"term_id":2846,"name":"BGR66 (VAT) - VAT Implications of Overpayments on the Importation of Goods (\"Input tax\" definition, sections 16(2)(d), 16(2)(dA), 16(3)(a)(iii), 16(3)(b)(ii) of VAT Act)","slug":"bgr66-vat-vat-implications-of-overpayments-on-the-importation-of-goods-input-tax-definition-sections-162d-162da-163aiii-163bii-of-vat-act","term_group":2031,"term_order":"64","has_children":0,"group_order":155},{"term_id":2847,"name":"BGR67 (ITA) - Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme (Sections 10(1)(y), 12P(2), Eleventh Schedule of ITA Act)","slug":"bgr67-ita-income-tax-exemption-of-a-grant-received-under-the-clothing-textiles-footwear-and-leather-growth-programme-sections-101y-12p2-eleventh-schedule-of-ita-act","term_group":2031,"term_order":"65","has_children":0,"group_order":156},{"term_id":2848,"name":"BGR68 (VAT) - Acceptable Documentation for Input Tax on Upward Adjustments on Imports (Sections 16(2)(g), 72 of VAT Act)","slug":"bgr68-vat-acceptable-documentation-for-input-tax-on-upward-adjustments-on-imports-sections-162g-72-of-vat-act","term_group":2031,"term_order":"66","has_children":0,"group_order":157},{"term_id":2878,"name":"BGR69 (VAT) - Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3)","slug":"bgr69-vat-documents-and-records-to-be-retained-and-maintained-by-agent-under-section-542c-and-3","term_group":2031,"term_order":"67","has_children":0,"group_order":158},{"term_id":2874,"name":"BGR70 (ITA) - Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations (Section 18A(1) and (2)(a))","slug":"bgr70-ita-issue-of-a-single-section-18a-receipt-to-a-donor-taxpayer-for-multiple-bona-fide-donations-section-18a1-and-2a","term_group":2031,"term_order":"68","has_children":0,"group_order":159},{"term_id":2875,"name":"BGR71 (ITA) - (Section 18A Receipt: Donation of Property in Kind (Section 18A(2))","slug":"bgr71-ita-section-18a-receipt-donation-of-property-in-kind-section-18a2","term_group":2031,"term_order":"69","has_children":0,"group_order":160},{"term_id":2876,"name":"BGR72 (VAT) - Particulars to be Contained in a Credit Note for a Valid Deduction under Section 16(3)(a)(v) for Prepaid Vouchers (Sections 21, 16)(2) and (3))","slug":"bgr72-vat-particulars-to-be-contained-in-a-credit-note-for-a-valid-deduction-under-section-163av-for-prepaid-vouchers-sections-21-162-and-3","term_group":2031,"term_order":"70","has_children":0,"group_order":161},{"term_id":2884,"name":"BGR73 (ITA) - Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company (Section 20(1)(a)(i))","slug":"bgr73-ita-meaning-of-taxable-income-for-purposes-of-setting-off-the-balance-of-an-assessed-loss-by-a-company-section-201ai","term_group":2031,"term_order":"71","has_children":0,"group_order":162},{"term_id":2895,"name":"BGR74 (VAT) - VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government (\"Grant\", \"input tax\" definitions, sections 7, 8(5A), 54 of VAT Act)","slug":"bgr74-vat-vat-treatment-of-certain-supplies-of-goods-or-services-made-by-municipalities-to-a-national-or-provincial-government-grant-input-tax-definitions-sections-7-85a-54-of-vat-act","term_group":2031,"term_order":"72","has_children":0,"group_order":163},{"term_id":2034,"name":"Binding Private Rulings (BPR)","slug":"binding-private-rulings-bpr","term_group":2031,"term_order":"3","has_children":0,"group_order":164},{"term_id":2145,"name":"BPR1 (VAT) - Definition of enterprise, zero-rating of salvage services, input tax deduction in respect of personal subsistence of employees (\"Enterprise\", \"input tax\", \"vendor\", sections 11, 17, 23)","slug":"bpr1-vat-definition-of-enterprise-zero-rating-of-salvage-services-input-tax-deduction-in-respect-of-personal-subsistence-of-employees-enterprise-input-tax-vendor-sections-11-17-23","term_group":2031,"term_order":"1","has_children":0,"group_order":165},{"term_id":2146,"name":"BPR2 (ITA) - \u200bMethod for determination of the interest amount that accrues on the collection of a distressed debtors book (Section 24J)","slug":"bpr2-ita-%e2%80%8bmethod-for-determination-of-the-interest-amount-that-accrues-on-the-collection-of-a-distressed-debtors-book-section-24j","term_group":2031,"term_order":"2","has_children":0,"group_order":166},{"term_id":2147,"name":"BPR3 (ITA) - \u200bMethod for determination of the valuation date value of financial instruments listed on a recognised exchange to be used for CGT purposes (9D, paragraphs 1, 26, 29 Eighth Schedule)","slug":"bpr3-ita-%e2%80%8bmethod-for-determination-of-the-valuation-date-value-of-financial-instruments-listed-on-a-recognised-exchange-to-be-used-for-cgt-purposes-9d-paragraphs-1-26-29-eighth-schedul","term_group":2031,"term_order":"3","has_children":0,"group_order":167},{"term_id":2148,"name":"BPR4 (VAT) - Definition of enterprise, exemption of goods on importation (\"Enterprise\", \"input tax\", \"vendor\", section 7(1)(b), section 13(3), section 23(1), Schedule 1, Item 470.01)","slug":"bpr4-vat-definition-of-enterprise-exemption-of-goods-on-importation-enterprise-input-tax-vendor-section-71b-section-133-section-231-schedule-1-item-470-01","term_group":2031,"term_order":"4","has_children":0,"group_order":168},{"term_id":2149,"name":"BPR5 (ITA) - \u200b(The guidance contained in this ruling is affected by subsequent law changes) Dividend income received by a trust","slug":"bpr5-ita-%e2%80%8bwhether-dividend-income-received-by-a-trust-retains-its-nature-in-the-hands-of-the-beneficiaries-on-distribution-thereof-by-the-trust-in-the-same-tax-year-sections-101ki","term_group":2031,"term_order":"5","has_children":0,"group_order":169},{"term_id":2150,"name":"BPR6 (ITA) - (Policy guidance on the subject provided in Interpretation Note 78 \"Allowance for future expenditure on contracts\") The application of section 24C - repair and maintenance contract","slug":"bpr6-ita-the-application-of-section-24c-in-the-context-of-a-repair-and-maintenance-contract-section-24c","term_group":2031,"term_order":"6","has_children":0,"group_order":170},{"term_id":2151,"name":"BPR7 (ITA) - The guidance contained in this ruling is affected by subsequent law changes and policy guidance in Interp Note 35 \"Employees\u2019 tax: Personal service providers and labour brokers\"","slug":"bpr7-ita-service-fees-received-by-a-non-resident-labour-broker-gross-income-definition-paragraph-2-of-fourth-schedule-sa-uk-dta","term_group":2031,"term_order":"7","has_children":0,"group_order":171},{"term_id":2152,"name":"BPR8 (ITA) - \u200bCertain variable payments made to a marketing executive and the application of section 23(m)","slug":"bpr8-ita-%e2%80%8bcertain-variable-payments-made-to-a-marketing-executive-and-the-application-of-section-23m","term_group":2031,"term_order":"8","has_children":0,"group_order":172},{"term_id":2153,"name":"BPR9 (VAT) - \u200b(Policy guidance on the subject provided in Interpretation Note 57: \u201cSale of an enterprise or part thereof as a going concern\u201d) Sale of an administration business","slug":"bpr9-vat-%e2%80%8bsale-of-an-administration-business-section-111e","term_group":2031,"term_order":"9","has_children":0,"group_order":173},{"term_id":2154,"name":"BPR10 (ITA) - \u200bThe applicability of the mining tax dispensations contained in the Act to a specific contract mining arrangement (Section 11(a), section 15, section 36 and section 37A)","slug":"bpr10-ita-%e2%80%8bthe-applicability-of-the-mining-tax-dispensations-contained-in-the-act-to-a-specific-contract-mining-arrangement-section-11a-section-15-section-36-and-section-37a","term_group":2031,"term_order":"10","has_children":0,"group_order":174},{"term_id":2155,"name":"BPR11 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Transfer of a pre-1 March 1998 amount from a pension fund as an own contribution to other RFs","slug":"bpr11-ita-transfer-of-a-pre-1-march-1998-amount-from-a-pension-fund-as-an-own-contribution-to-other-retirement-funds-paragraph-1-paragraph-2a-paragraph-6-of-second-schedule","term_group":2031,"term_order":"11","has_children":0,"group_order":175},{"term_id":2156,"name":"BPR12 (ITA) - Determination of gross income of a livestock auctioneer and agent (\"Gross income\" definition)","slug":"bpr12-ita-determination-of-gross-income-of-a-livestock-auctioneer-and-agent-gross-income-definition","term_group":2031,"term_order":"12","has_children":0,"group_order":176},{"term_id":2157,"name":"BPR13 (ITA) - Section 8C and the variation of share options obtained under a share option scheme (Section 8A, section 8C, paragraph 11(1) of Eighth Schedule)","slug":"bpr13-ita-section-8c-and-the-variation-of-share-options-obtained-under-a-share-option-scheme-section-8a-section-8c-paragraph-111-of-eighth-schedule","term_group":2031,"term_order":"13","has_children":0,"group_order":177},{"term_id":2158,"name":"BPR14 (ITA) - Employees' tax in respect of gains, as contemplated in sections 8A and 8C of the Act, made by retired employees (Paragraph 11A of Fourth Schedule)","slug":"bpr14-ita-employees-tax-in-respect-of-gains-as-contemplated-in-sections-8a-and-8c-of-the-act-made-by-retired-employees-paragraph-11a-of-fourth-schedule","term_group":2031,"term_order":"14","has_children":0,"group_order":178},{"term_id":2159,"name":"BPR15 (VAT) (TDA) - The guidance in BPR15 is affected by subsequent law changes and guidance in Interpretation Note 57: \u201cSale of an enterprise or part thereof as going concern\u201d","slug":"bpr15-vat-tda-supply-of-goods-or-services-vendors-one-and-the-same-person-section-825-of-the-vat-act-fixed-property-exemption-from-transfer-duty-section-91l-of-the-tr","term_group":2031,"term_order":"15","has_children":0,"group_order":179},{"term_id":2160,"name":"BPR16 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) \u200bLoans from a subsidiary company to a holding company","slug":"bpr16-ita-%e2%80%8bloans-from-a-subsidiary-company-to-a-holding-company-section-64c2g-section-64c4d","term_group":2031,"term_order":"16","has_children":0,"group_order":180},{"term_id":2161,"name":"BPR17 (VAT) - \u200bPolicy guidance on the subject provided in Interpretation Note No. 81 \"The supply of goods and services by professional hunters and taxidermists to non-residents\"","slug":"bpr17-vat-%e2%80%8bthe-supply-of-trophy-accommodation-and-services-to-a-person-who-is-not-a-resident-of-the-republic-section-112l-section-72","term_group":2031,"term_order":"17","has_children":0,"group_order":181},{"term_id":2162,"name":"BPR18 (ITA) - \u200bDeduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H)","slug":"bpr18-ita-%e2%80%8bdeduction-of-letting-commission-paid-by-a-property-investment-company-to-a-property-management-company-section-11a-section-23h","term_group":2031,"term_order":"18","has_children":0,"group_order":182},{"term_id":2163,"name":"BPR19 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes and policy guidance on the subject provided in Comprehensive guide to CGT) Trusts","slug":"bpr19-ita-receipt-of-a-cash-payment-from-a-trust-disposal-of-vested-rights-by-the-beneficiary-for-capital-gains-tax-purposes%e2%80%8b-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"19","has_children":0,"group_order":183},{"term_id":2164,"name":"BPR20 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) \u200bTransfer of an amount of share premium to another reserve - nature of share premium","slug":"bpr20-ita-%e2%80%8bimpact-that-the-transfer-of-an-amount-of-share-premium-of-a-company-to-another-reserve-of-that-company-has-on-the-nature-of-the-share-premium-dividend-definition-section-64c","term_group":2031,"term_order":"20","has_children":0,"group_order":184},{"term_id":2165,"name":"BPR21 (ITA) - Date upon which restricted equity instruments vest and the date on which the liability to withhold employees' tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule)","slug":"bpr21-ita-date-upon-which-restricted-equity-instruments-vest-and-the-date-on-which-the-liability-to-withhold-employees-tax-arises-section-8c-paragraphs-2-11a-fourth-schedule","term_group":2031,"term_order":"21","has_children":0,"group_order":185},{"term_id":2166,"name":"BPR22 (ITA) - \u200b(The guidance contained in this ruling is affected by subsequent law changes) Bonuses and penalties payable in terms of an employees' bonus incentive and retention scheme","slug":"bpr22-ita-%e2%80%8btaxation-aspects-of-bonuses-and-penalties-payable-in-terms-of-an-employees-bonus-incentive-and-retention-scheme-sections-11a-23g-23h-paragraphs-1-2-fourth-schedule","term_group":2031,"term_order":"22","has_children":0,"group_order":186},{"term_id":2167,"name":"BPR23 (VAT) - \u200bValue-added tax implications to the parties relating to the establishment of a residential township development (Sections 7(1)(a), 12(c), 16(2), 16(3), 18(1), 23(1))","slug":"bpr23-vat-%e2%80%8bvalue-added-tax-implications-to-the-parties-relating-to-the-establishment-of-a-residential-township-development-sections-71a-12c-162-163-181-231","term_group":2031,"term_order":"23","has_children":0,"group_order":187},{"term_id":2168,"name":"BPR24 (ITA) - \u200b(The guidance contained in this ruling is affected by subsequent law changes) Share for share relief provision (Section 41, section 43)","slug":"bpr24-ita-%e2%80%8bshare-for-share-relief-provision-section-41-section-43","term_group":2031,"term_order":"24","has_children":0,"group_order":188},{"term_id":2169,"name":"BPR25 (ITA) - \u200bThe replacement of debt and the subsequent transfer thereof together with the assets in an asset-for-share-transaction (Section 42)","slug":"bpr25-ita-%e2%80%8bthe-replacement-of-debt-and-the-subsequent-transfer-thereof-together-with-the-assets-in-an-asset-for-share-transaction-section-42","term_group":2031,"term_order":"25","has_children":0,"group_order":189},{"term_id":2170,"name":"BPR26 (VAT) - Sale of land subject to a lease with assignment of that lease - going concern (Section 10(4), section 10(23), section 11(1)(e), section 18A(1))","slug":"bpr26-vat-sale-of-land-subject-to-a-lease-with-assignment-of-that-lease-going-concern-section-104-section-1023-section-111e-section-18a1","term_group":2031,"term_order":"26","has_children":0,"group_order":190},{"term_id":2171,"name":"BPR27 (ITA) - \u200b(The guidance contained in this ruling is affected by subsequent law changes) Taxation aspects of an amalgamation transaction (Section 44(1))","slug":"bpr27-ita-%e2%80%8btaxation-aspects-of-an-amalgamation-transaction-section-441","term_group":2031,"term_order":"27","has_children":0,"group_order":191},{"term_id":2172,"name":"BPR28 (ITA) - \u200bDeduction of recurring expenditure incurred in terms of hybrid-debt instruments where the proceeds of such instruments rank as primary share capital for a bank (11(a), 23(g), 24J(2))","slug":"bpr28-ita-%e2%80%8bdeduction-of-recurring-expenditure-incurred-in-terms-of-hybrid-debt-instruments-where-the-proceeds-of-such-instruments-rank-as-primary-share-capital-for-a-bank-11a-23g-24","term_group":2031,"term_order":"28","has_children":0,"group_order":192},{"term_id":2173,"name":"BPR29 (ITA) - \u200bProvision of free meals and refreshments to employees (Paragraph 2(c), paragraph 8(3) of Seventh Schedule)","slug":"bpr29-ita-%e2%80%8bprovision-of-free-meals-and-refreshments-to-employees-paragraph-2c-paragraph-83-of-seventh-schedule","term_group":2031,"term_order":"29","has_children":0,"group_order":193},{"term_id":2174,"name":"BPR30 (ITA) - \u200bDistributions made by a collective investment scheme which are reinvested with the scheme (Section 10(1)(iA))","slug":"bpr30-ita-%e2%80%8bdistributions-made-by-a-collective-investment-scheme-which-are-reinvested-with-the-scheme-section-101ia","term_group":2031,"term_order":"30","has_children":0,"group_order":194},{"term_id":2175,"name":"BPR31 (ITA) - Sale of shares held in a collective investment scheme - whether the proceeds are capital or revenue in nature (\"Gross income\" definition, paragraph 61 of Eighth Schedule)","slug":"bpr31-ita-sale-of-shares-held-in-a-collective-investment-scheme-whether-the-proceeds-are-capital-or-revenue-in-nature-gross-income-definition-paragraph-61-of-eighth-schedule","term_group":2031,"term_order":"31","has_children":0,"group_order":195},{"term_id":2176,"name":"BPR32 (ITA) - Payments made to a third party for making available its manufacturing facility (Section 11(a), section 23(g), section 22)","slug":"bpr32-ita-payments-made-to-a-third-party-for-making-available-its-manufacturing-facility-section-11a-section-23g-section-22","term_group":2031,"term_order":"32","has_children":0,"group_order":196},{"term_id":2177,"name":"BPR33 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining agreement (Section 11(a), section 15, section 36, section 37A)","slug":"bpr33-ita-applicability-of-tax-dispensations-contained-in-the-act-with-regard-to-a-specific-contract-mining-agreement-section-11a-section-15-section-36-section-37a","term_group":2031,"term_order":"33","has_children":0,"group_order":197},{"term_id":2178,"name":"BPR34 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 11(a), section 15, section 36, section 37A)","slug":"bpr34-ita-applicability-of-tax-dispensations-contained-in-the-act-with-regard-to-a-specific-contract-mining-arrangement-section-11a-section-15-section-36-section-37a","term_group":2031,"term_order":"34","has_children":0,"group_order":198},{"term_id":2179,"name":"BPR35 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - group of companies and connected person","slug":"bpr35-ita-definition-of-group-of-companies-and-connected-person-company-definition-connected-person-definition","term_group":2031,"term_order":"35","has_children":0,"group_order":199},{"term_id":2180,"name":"BPR36 (ITA) - Applicability of tax dispensations contained in the Act with regard to a specific contract mining arrangement (Section 1, section 15, section 36)","slug":"bpr36-ita-applicability-of-tax-dispensations-contained-in-the-act-with-regard-to-a-specific-contract-mining-arrangement-section-1-section-15-section-36","term_group":2031,"term_order":"36","has_children":0,"group_order":200},{"term_id":2181,"name":"BPR37 (ITA) - Disposal of the right to receive royalty income - an intra-group transaction or a debt cancellation (Section 45, paragraph 4(a), paragraphs 35, 12(5), 56(1), 38 of Eighth Schedule)","slug":"bpr37-ita-disposal-of-the-right-to-receive-royalty-income-an-intra-group-transaction-or-a-debt-cancellation-section-45-paragraph-4a-paragraph-35-125-561-38-of-eighth-schedule","term_group":2031,"term_order":"37","has_children":0,"group_order":201},{"term_id":2182,"name":"BPR39 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - Unbundling transaction","slug":"bpr39-ita-%e2%80%8bunbundling-transaction-the-number-of-shares-to-be-distributed-and-the-distribution-of-shares-to-shareholders-who-are-resident-in-certain-foreign-jurisdictions-section-46","term_group":2031,"term_order":"38","has_children":0,"group_order":202},{"term_id":2183,"name":"BPR40 (ITA) - \u200bLiability to withhold employees' tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule)","slug":"bpr40-ita-%e2%80%8bliability-to-withhold-employees-tax-in-respect-of-section-8c-gains-realised-by-participants-in-an-employee-share-option-scheme-section-8c-paragraphs-2-11a-of-fourth-schedule","term_group":2031,"term_order":"39","has_children":0,"group_order":203},{"term_id":2184,"name":"BPR41 (ITA) - 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 (Section 45(4)(a))","slug":"bpr41-ita-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-section-454a","term_group":2031,"term_order":"40","has_children":0,"group_order":204},{"term_id":2185,"name":"BPR42 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) - 'film owner' for purposes of section 24F","slug":"bpr42-ita-determination-of-who-qualifies-as-a-film-owner-for-purposes-of-section-24f","term_group":2031,"term_order":"41","has_children":0,"group_order":205},{"term_id":2186,"name":"BPR43 (ITA) - \u200bPrivate use of a company motor vehicle (Paragraph 7(10) of Seventh Schedule)","slug":"bpr43-ita-%e2%80%8bprivate-use-of-a-company-motor-vehicle-paragraph-710-of-seventh-schedule","term_group":2031,"term_order":"42","has_children":0,"group_order":206},{"term_id":2187,"name":"BPR44 (ITA) - \u200bForeign business establishment exclusion (Section 9D(10)(a)(iv))","slug":"bpr44-ita-%e2%80%8bforeign-business-establishment-exclusion-section-9d10aiv","term_group":2031,"term_order":"43","has_children":0,"group_order":207},{"term_id":2188,"name":"BPR45 (ITA) - \u200bDeductibility of conditional interest incurred in terms of a loan (Section 24J, section 11(a), section 23(g))","slug":"bpr45-ita-%e2%80%8bdeductibility-of-conditional-interest-incurred-in-terms-of-a-loan-section-24j-section-11a-section-23g","term_group":2031,"term_order":"44","has_children":0,"group_order":208},{"term_id":2189,"name":"BPR46 (ITA) - Accrual of an unclaimed retirement fund (lump sum) benefit (\u201cGross income\u201d definition, paragraph 2 of Fourth Schedule)","slug":"bpr46-ita-accrual-of-an-unclaimed-retirement-fund-lump-sum-benefit-gross-income-definition-paragraph-2-of-fourth-schedule","term_group":2031,"term_order":"45","has_children":0,"group_order":209},{"term_id":2190,"name":"BPR47 (ITA) - \u200bAgency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C))","slug":"bpr47-ita-%e2%80%8bagency-income-earned-by-a-controlled-foreign-company-to-be-excluded-from-its-net-income-section-9d2a-section-9d9biiccc","term_group":2031,"term_order":"46","has_children":0,"group_order":210},{"term_id":2191,"name":"BPR48 (ITA) - \u200b(The guidance contained in this ruling is affected by subsequent law changes) - 'foreign business establishment' as envisaged in section 9D(1)","slug":"bpr48-ita-%e2%80%8bdeeming-a-place-of-business-to-be-a-foreign-business-establishment-as-envisaged-in-section-9d1-section-9d1-section-9d10ai","term_group":2031,"term_order":"47","has_children":0,"group_order":211},{"term_id":2192,"name":"BPR49 (ITA) - (The guidance contained in this ruling is affected by subsequent case law) - proceeds received in terms of a 99 year lease","slug":"bpr49-ita-nature-of-proceeds-received-for-the-lease-of-property-in-terms-of-a-99-year-lease-paragraph-2-of-eighth-schedule","term_group":2031,"term_order":"48","has_children":0,"group_order":212},{"term_id":2193,"name":"BPR50 (ITA) - Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H)","slug":"bpr50-ita-cash-grants-made-by-an-employer-to-share-incentive-scheme-trusts-and-their-deductibility-for-tax-purposes-section-11a-section-23h","term_group":2031,"term_order":"49","has_children":0,"group_order":213},{"term_id":2194,"name":"BPR51 (ITA) - \u200bEnvironmental expenditure allowances (Section 37B)","slug":"bpr51-ita-%e2%80%8benvironmental-expenditure-allowances-section-37b","term_group":2031,"term_order":"50","has_children":0,"group_order":214},{"term_id":2195,"name":"BPR52 (ITA) - (The guidance contained in this ruling may be affected by subsequent law changes) Repatriation of foreign dividends paid to a resident company which was previously exempt","slug":"bpr52-ita-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-section-101kiidd","term_group":2031,"term_order":"51","has_children":0,"group_order":215},{"term_id":2196,"name":"BPR53 (VAT) - VAT implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity (Sections 10(4), 10(23), 16(3), 18(1))","slug":"bpr53-vat-vat-implications-arising-from-the-construction-of-buildings-by-an-entity-and-the-subsequent-donation-of-such-buildings-to-another-entity-sections-104-1023-163-181","term_group":2031,"term_order":"52","has_children":0,"group_order":216},{"term_id":2197,"name":"BPR54 (ITA) - Corporate rules - amalgamation transactions (Section 41(4), section 44(1), section 44(13))","slug":"bpr54-ita-corporate-rules-amalgamation-transactions-section-414-section-441-section-4413","term_group":2031,"term_order":"53","has_children":0,"group_order":217},{"term_id":2198,"name":"BPR55 (ITA) - Application of the definition of 'dividend' to the redemption of a participatory interest by a foreign collective investment scheme (Paragraph (c) of \"dividend\" definition)","slug":"bpr55-ita-application-of-the-definition-of-dividend-to-the-redemption-of-a-participatory-interest-by-a-foreign-collective-investment-scheme-paragraph-c-of-dividend-definition","term_group":2031,"term_order":"54","has_children":0,"group_order":218},{"term_id":2199,"name":"BPR56 (ITA) (VAT) - \u200bTaxability of income and capital gains in the hands of vesting beneficiaries whether a resident or not (Section 25B, paragraph 80 of Eighth Schedule)","slug":"bpr56-ita-application-of-the-definition-of-dividend-to-the-redemption-of-a-participatory-interest-by-a-foreign-collective-investment-scheme-section-25b-paragraph-80-of-eighth-schedule","term_group":2031,"term_order":"55","has_children":0,"group_order":219},{"term_id":2200,"name":"BPR57 (ITA) - \u200bInterest 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 (Section 24J)","slug":"bpr57-ita-%e2%80%8binterest-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-section-24j","term_group":2031,"term_order":"56","has_children":0,"group_order":220},{"term_id":2201,"name":"BPR58 (ITA) (VAT) - \u200bAcquisition of shares as a result of restructuring and interest on loan created in restructuring process (Sections 8C, 23(f), 24J, 45, paragraph 20(1)(h)(i) of Eighth Schedule)","slug":"bpr58-ita-vat-%e2%80%8bacquisition-of-shares-as-a-result-of-restructuring-and-interest-on-loan-created-in-restructuring-process-sections-8c-23f-24j-45-paragraph-201hi-of-eighth-sche","term_group":2031,"term_order":"57","has_children":0,"group_order":221},{"term_id":2202,"name":"BPR59 (ITA) (VAT) (TDA) - Corporate rules - Transfer of the assets of a businesses conducted by a sole proprietor to companies and close corporations (Section 42, section 54)","slug":"bpr59-ita-vat-tda-corporate-rules-transfer-of-the-assets-of-a-businesses-conducted-by-a-sole-proprietor-to-companies-and-close-corporations-section-42-section-54","term_group":2031,"term_order":"58","has_children":0,"group_order":222},{"term_id":2203,"name":"BPR60 (ITA) - \u200bShort sale transactions and securities lending arrangements (\"Gross income\" definition, section 11(a), section 23(g))","slug":"bpr60-ita-%e2%80%8bshort-sale-transactions-and-securities-lending-arrangements-gross-income-definition-section-11a-section-23g","term_group":2031,"term_order":"59","has_children":0,"group_order":223},{"term_id":2204,"name":"BPR61 (ITA) - Application of the definitions of 'company' and 'controlled foreign company' with regard to a foreign limited partnership (\u201cCompany\u201d definition, section 9D, section 10)","slug":"bpr61-ita-application-of-the-definitions-of-company-and-controlled-foreign-company-with-regard-to-a-foreign-limited-partnership-company-definition-section-9d-section-10","term_group":2031,"term_order":"60","has_children":0,"group_order":224},{"term_id":2205,"name":"BPR62 (ITA) - \u200bSettlement of loan by offshore holdco in favour of SA sub. without requiring quid pro quo (8(4)(m), 20(1)(a)(ii), 54, 64C(2), paragraph 3(b), 20(3)(b), 12(5) of Eighth Schedule)","slug":"bpr62-ita-%e2%80%8bsettlement-of-loan-by-offshore-holdco-in-favour-of-sa-sub-without-requiring-quid-pro-quo-84m-201aii-54-64c2-paragraph-3b-203b-125-of-eighth-schedule","term_group":2031,"term_order":"61","has_children":0,"group_order":225},{"term_id":2206,"name":"BPR63 (ITA) - Interest incurred on loans obtained to acquire the shares of a company as opposed to acquiring the business of the company (Section 11(a), section 24J, section 23(f), section 23(g))","slug":"bpr63-ita-interest-incurred-on-loans-obtained-to-acquire-the-shares-of-a-company-as-opposed-to-acquiring-the-business-of-the-company-section-11a-section-24j-section-23f-section-23g","term_group":2031,"term_order":"62","has_children":0,"group_order":226},{"term_id":2207,"name":"BPR64 (ITA) - Employees' tax - Annuity payments from one long-term insurance company to another (Paragraph 1, paragraph 2 of Fourth Schedule)","slug":"bpr64-ita-employees-tax-annuity-payments-from-one-long-term-insurance-company-to-another-paragraph-1-paragraph-2-of-fourth-schedule","term_group":2031,"term_order":"63","has_children":0,"group_order":227},{"term_id":2208,"name":"BPR65 (ITA) - Determination of residency for South African income tax purposes in the context of the term 'ordinarily resident' (\"Resident\" definition)","slug":"bpr65-ita-determination-of-residency-for-south-african-income-tax-purposes-in-the-context-of-the-term-ordinarily-resident-resident-definition","term_group":2031,"term_order":"64","has_children":0,"group_order":228},{"term_id":2209,"name":"BPR66 (ITA) - \u200bDeductibility of interest incurred on loans obtained to acquire the businesses of a group of companies as going concerns via acquisition of shares in a holding company (Section 24J(2))","slug":"bpr66-ita-%e2%80%8bdeductibility-of-interest-incurred-on-loans-obtained-to-acquire-the-businesses-of-a-group-of-companies-as-going-concerns-via-acquisition-of-shares-in-a-holding-company-section","term_group":2031,"term_order":"65","has_children":0,"group_order":229},{"term_id":2210,"name":"BPR67 (ITA) - \u200bForeign business establishment: Sharing of employees, equipment and facilities amongst controlled foreign companies which are part of the same group of companies (Section 9D(10)(a)(i))","slug":"bpr67-ita-%e2%80%8bforeign-business-establishment-sharing-of-employees-equipment-and-facilities-amongst-controlled-foreign-companies-which-are-part-of-the-same-group-of-companies-section-9d10","term_group":2031,"term_order":"66","has_children":0,"group_order":230},{"term_id":2211,"name":"BPR68 (ITA) - Classification of the extraction of clay from the soil (Section 15, section 36, section 37)","slug":"bpr68-ita-classification-of-the-extraction-of-clay-from-the-soil-section-15-section-36-section-37","term_group":2031,"term_order":"67","has_children":0,"group_order":231},{"term_id":2212,"name":"BPR69 (VAT) - VAT implications regarding supply of services where mitigation services costs are received, the time of supply and the deduction of VAT charged (Sections 7(1)(a), 9(3), 16, 17, 20)","slug":"bpr69-vat-vat-implications-regarding-supply-of-services-where-mitigation-services-costs-are-received-the-time-of-supply-and-the-deduction-of-vat-charged-sections-71a-93-16-17-20","term_group":2031,"term_order":"68","has_children":0,"group_order":232},{"term_id":2213,"name":"BPR70 (ITA) - \u200bCGT implications for transfer of trust funds held by offshore trust to new offshore discretionary trust (Sections \u200b7(8), 25D, 54, paragraphs 11, 38, 43, 72, 80, 84 Eighth Schedule)","slug":"bpr70-ita-%e2%80%8bcgt-implications-for-transfer-of-trust-funds-held-by-offshore-trust-to-new-offshore-discretionary-trust-sections-%e2%80%8b78-25d-54-paragraphs-11-38-43-72-80-84-eight","term_group":2031,"term_order":"69","has_children":0,"group_order":233},{"term_id":2214,"name":"BPR71 (ITA) - \u200bImprovements effected on leasehold property (Paragraph (h) of \"gross income\" definition)","slug":"bpr71-ita-%e2%80%8bimprovements-effected-on-leasehold-property-paragraph-h-of-gross-income-definition","term_group":2031,"term_order":"70","has_children":0,"group_order":234},{"term_id":2215,"name":"BPR72 (VAT) - VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products (Section 13(3))","slug":"bpr72-vat-vat-implications-with-regard-to-qualified-goods-imported-for-processing-and-the-subsequent-exportation-of-the-end-products-section-133","term_group":2031,"term_order":"71","has_children":0,"group_order":235},{"term_id":2216,"name":"BPR73 (ITA) - Extinction of inter-company loans as a result of voluntary winding-up (Section 8(4)(m), section 20(1)(a)(ii), paragraph 12(5) of Eighth Schedule)","slug":"bpr73-ita-extinction-of-inter-company-loans-as-a-result-of-voluntary-winding-up-section-84m-section-201aii-paragraph-125-of-eighth-schedule","term_group":2031,"term_order":"72","has_children":0,"group_order":236},{"term_id":2217,"name":"BPR74 (ITA) - \u200bDate upon which shares vest in a taxpayer and related interest expense (Section 8C)","slug":"bpr74-ita-%e2%80%8bdate-upon-which-shares-vest-in-a-taxpayer-and-related-interest-expense-section-8c","term_group":2031,"term_order":"73","has_children":0,"group_order":237},{"term_id":2218,"name":"BPR75 (ITA) - \u200bLump sum benefit to be paid from a deemed public sector fund and the application of Formula C (\"Gross income\" definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule)","slug":"bpr75-ita-%e2%80%8blump-sum-benefit-to-be-paid-from-a-deemed-public-sector-fund-and-the-application-of-formula-c-paragraphs-1-2-2a-2b-2c-of-second-schedule","term_group":2031,"term_order":"74","has_children":0,"group_order":238},{"term_id":2219,"name":"BPR76 (ITA) - Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B)","slug":"bpr76-ita-nature-of-income-in-the-hands-of-a-vested-beneficiary-of-a-trust-section-101ki-section-25b","term_group":2031,"term_order":"75","has_children":0,"group_order":239},{"term_id":2220,"name":"BPR77 (ITA) - Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule)","slug":"bpr77-ita-transfer-of-compensation-award-granted-to-an-incapacitated-person-to-a-trust-to-be-administered-by-trustees-for-the-benefit-of-that-person-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"76","has_children":0,"group_order":240},{"term_id":2221,"name":"BPR78 (ITA) - \u200bIncome tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h))","slug":"bpr78-ita-%e2%80%8bincome-tax-consequences-of-leasehold-improvements-for-both-the-lessor-and-the-lessee-section-11g-section-11h","term_group":2031,"term_order":"77","has_children":0,"group_order":241},{"term_id":2222,"name":"BPR79 (ITA) - \u200bIncome tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22)","slug":"bpr79-ita-%e2%80%8bincome-tax-implications-for-the-land-owner-and-the-developer-relating-to-the-establishment-of-a-residential-township-development-in-terms-of-lease-agreements-sections-11a-11","term_group":2031,"term_order":"78","has_children":0,"group_order":242},{"term_id":2223,"name":"BPR80 (ITA) - Donation of shares (\"Dividend\" definition, section 54, section 56, section 64)","slug":"bpr80-ita-donation-of-shares-dividend-definition-section-54-section-56-section-64","term_group":2031,"term_order":"79","has_children":0,"group_order":243},{"term_id":2224,"name":"BPR81 (ITA) - Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule)","slug":"bpr81-ita-determination-of-the-value-of-the-taxable-benefit-of-residential-accommodation-paragraph-97-of-seventh-schedule","term_group":2031,"term_order":"80","has_children":0,"group_order":244},{"term_id":2225,"name":"BPR82 (ITA) - Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108)","slug":"bpr82-ita-permanent-establishment-and-royalties-section-91b-section-101h-section-108","term_group":2031,"term_order":"81","has_children":0,"group_order":245},{"term_id":2226,"name":"BPR83 (ITA) - \u200bCapital gains tax implications on the conversion of a company through the amendment of its incorporation documentation (Paragraph 11(1) of Eighth Schedule)","slug":"bpr83-ita-%e2%80%8bcapital-gains-tax-implications-on-the-conversion-of-a-company-through-the-amendment-of-its-incorporation-documentation-paragraph-111-of-eighth-schedule","term_group":2031,"term_order":"82","has_children":0,"group_order":246},{"term_id":2227,"name":"BPR84 (ITA) - The 'group of companies' concept for the purposes of section 45(4)","slug":"bpr84-ita-the-group-of-companies-concept-for-the-purposes-of-section-454","term_group":2031,"term_order":"83","has_children":0,"group_order":247},{"term_id":2228,"name":"BPR85 (ITA) - \u200bTaxation aspects of income derived by non South African residents from employment in South Africa (Paragraph 2 of Fourth Schedule, India, USA, Czech, Romania, UK, Netherlands DTAs)","slug":"bpr85-ita-%e2%80%8btaxation-aspects-of-income-derived-by-non-south-african-residents-from-employment-in-south-africa-paragraph-2-of-fourth-schedule","term_group":2031,"term_order":"84","has_children":0,"group_order":248},{"term_id":2229,"name":"BPR86 (ITA) - Where two parties conduct mining operations in terms of an unincorporated joint venture agreement (Sections 1, 15, 24H, 36, 37A, paragraphs 1, 11, 33, 38 Eighth Schedule)","slug":"bpr86-ita-where-two-parties-conduct-mining-operations-in-terms-of-an-unincorporated-joint-venture-agreement-sections-1-15-24h-36-37a-paragraphs-1-11-33-38-eighth-schedule","term_group":2031,"term_order":"85","has_children":0,"group_order":249},{"term_id":2230,"name":"BPR87 (ITA) - \u200bCapital gains tax consequences arising from restructuring activities involving trusts (Paragraphs 80(1), 80(2) of Eighth Schedule)","slug":"bpr87-ita-%e2%80%8bcapital-gains-tax-consequences-arising-from-restructuring-activities-involving-trusts-paragraphs-801-802-of-eighth-schedule","term_group":2031,"term_order":"86","has_children":0,"group_order":250},{"term_id":2231,"name":"BPR88 (ITA) - Contributed capital of a foreign limited liability co-operative (\"Equity share capital\" definition)","slug":"bpr88-ita-contributed-capital-of-a-foreign-limited-liability-co-operative-equity-share-capital-definition","term_group":2031,"term_order":"87","has_children":0,"group_order":251},{"term_id":2232,"name":"BPR89 (ITA) - \u200bWaiver of certain rights connected to shares (Sections 64B, paragraph 11(1)(b), paragraph 12(5)(a) of Eighth Schedule)","slug":"bpr89-ita-%e2%80%8bwaiver-of-certain-rights-connected-to-shares-sections-64b-paragraph-111b-paragraph-125a-of-eighth-schedule","term_group":2031,"term_order":"88","has_children":0,"group_order":252},{"term_id":2233,"name":"BPR90 (ITA) - Royalty income attributable to a foreign business establishment of a controlled foreign company (Section 9D(10)(a)(iii))","slug":"bpr90-ita-royalty-income-attributable-to-a-foreign-business-establishment-of-a-controlled-foreign-company-section-9d10aiii","term_group":2031,"term_order":"89","has_children":0,"group_order":253},{"term_id":2234,"name":"BPR91 (ITA) - \u200bSecurities lending transaction (Section 24J)","slug":"bpr91-ita-%e2%80%8bsecurities-lending-transaction-section-24j","term_group":2031,"term_order":"90","has_children":0,"group_order":254},{"term_id":2235,"name":"BPR92 (ITA) - \u200bPossible recoupment of rental paid on the subsequent acquisition of the leased property by the lessee (Section 8(5)(b))","slug":"bpr92-ita-%e2%80%8bpossible-recoupment-of-rental-paid-on-the-subsequent-acquisition-of-the-leased-property-by-the-lessee-section-85b","term_group":2031,"term_order":"91","has_children":0,"group_order":255},{"term_id":2236,"name":"BPR93 (ITA) - \u200bDeductibility of environmental expenditure subsequently incurred in respect of asset that have been acquired in an asset-for-share transaction (Section 37B(6), section 42(3)(a)(ii))","slug":"bpr93-ita-%e2%80%8bdeductibility-of-environmental-expenditure-subsequently-incurred-in-respect-of-asset-that-have-been-acquired-in-an-asset-for-share-transaction-section-37b6-section-423a","term_group":2031,"term_order":"92","has_children":0,"group_order":256},{"term_id":2237,"name":"BPR94 (ITA) - \u200bCharges incurred in relation to the acquisition of trading stock (Section 11(a), section 22, section 23(g))","slug":"bpr94-ita-%e2%80%8bcharges-incurred-in-relation-to-the-acquisition-of-trading-stock-section-11a-section-22-section-23g","term_group":2031,"term_order":"93","has_children":0,"group_order":257},{"term_id":2238,"name":"BPR95 (ITA) - \u200bAdequate consideration as contemplated under section 58(1)","slug":"bpr95-ita-%e2%80%8badequate-consideration-as-contemplated-under-section-581","term_group":2031,"term_order":"94","has_children":0,"group_order":258},{"term_id":2239,"name":"BPR96 (ITA) - \u200bGroup restructuring transactions and possible relief measures (Section 46, section 47, section 64B(5)(f))","slug":"bpr96-ita-%e2%80%8bgroup-restructuring-transactions-and-possible-relief-measures-section-46-section-47-section-64b5f","term_group":2031,"term_order":"95","has_children":0,"group_order":259},{"term_id":2240,"name":"BPR97 (ITA) - Capital gains tax liability in relation to assets of a trust which vest in the hands of the vesting beneficiaries (Paragraphs 11, 13, 20, 31, 38, 62, 80 of Eighth Schedule)","slug":"bpr97-ita-capital-gains-tax-liability-in-relation-to-assets-of-a-trust-which-vest-in-the-hands-of-the-vesting-beneficiaries-paragraphs-11-13-20-31-38-62-80-of-eighth-schedule","term_group":2031,"term_order":"96","has_children":0,"group_order":260},{"term_id":2241,"name":"BPR98 (ITA) - \u200bCapital gain or loss on ceded policies (Paragraph 55(1)(a)(ii) of Eighth Schedule)","slug":"bpr98-ita-%e2%80%8bcapital-gain-or-loss-on-ceded-policies-paragraph-551aii-of-eighth-schedule","term_group":2031,"term_order":"97","has_children":0,"group_order":261},{"term_id":2242,"name":"BPR99 (STT) - \u200bTransfer of beneficial ownership of South African listed shares under a 'riskless principal' transaction (\"Transfer\" definition)","slug":"bpr99-ita-%e2%80%8btransfer-of-beneficial-ownership-of-south-african-listed-shares-under-a-riskless-principal-transaction-transfer-definition","term_group":2031,"term_order":"98","has_children":0,"group_order":262},{"term_id":2243,"name":"BPR100 (ITA) (VAT) - Accrual date of short-term insurance premiums payable in terms of a guarantee policy, suretyship provided to the Master, time of supply of policy (\"Gross income\" definition)","slug":"bpr100-ita-vat-accrual-date-of-short-term-insurance-premiums-payable-in-terms-of-a-guarantee-policy-suretyship-provided-to-the-master-time-of-supply-of-policy-gross-income-definition","term_group":2031,"term_order":"99","has_children":0,"group_order":263},{"term_id":2244,"name":"BPR101 (STT) - Securities Transfer Tax - Asset-for-share transaction (Section 8(1)(a))","slug":"bpr101-stt-securities-transfer-tax-asset-for-share-transaction-section-81a","term_group":2031,"term_order":"100","has_children":0,"group_order":264},{"term_id":2245,"name":"BPR102 (ITA) - Registration of an external company and identifying a permanent establishment (\"Permanent establishment\" definition, section 10(1)(h), paragraph 2(1) of Eighth Schedule)","slug":"bpr102-ita-registration-of-an-external-company-and-identifying-a-permanent-establishment-permanent-establishment-definition-section-101h-paragraph-21-of-eighth-schedule","term_group":2031,"term_order":"101","has_children":0,"group_order":265},{"term_id":2246,"name":"BPR103 (ITA) - \u200bShare incentive scheme (\"Gross income\" definition, section 11(a), section 23(g), section 8C, section 55, section 58)","slug":"bpr103-ita-%e2%80%8bshare-incentive-scheme-gross-income-definition-section-11a-section-23g-section-8c-section-55-section-58","term_group":2031,"term_order":"102","has_children":0,"group_order":266},{"term_id":2247,"name":"BPR104 (ITA) (STT) - \u200bIntra-group transfer of shares as a result of restructuring (Section 45 of ITA, section 8(1)(a) of STT Act)","slug":"bpr104-ita-stt-%e2%80%8bintra-group-transfer-of-shares-as-a-result-of-restructuring-section-45-of-ita-section-81a-of-stt-act","term_group":2031,"term_order":"103","has_children":0,"group_order":267},{"term_id":2248,"name":"BPR105 (ITA) - \u200bTax implications for a resident relating to a single premium whole life insurance policy issued by an offshore insurer (Section 7(1))","slug":"bpr105-ita-%e2%80%8btax-implications-for-a-resident-relating-to-a-single-premium-whole-life-insurance-policy-issued-by-an-offshore-insurer-section-71","term_group":2031,"term_order":"104","has_children":0,"group_order":268},{"term_id":2249,"name":"BPR106 (ITA) - Application of section 24C to a maintenance trust (\"Gross income\" definition, section 24C, paragraph 80(2) of Eighth Schedule)","slug":"bpr106-ita-application-of-section-24c-to-a-maintenance-trust-gross-income-definition-section-24c-paragraph-802-of-eighth-schedule","term_group":2031,"term_order":"105","has_children":0,"group_order":269},{"term_id":2250,"name":"BPR107 (ITA) - Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule)","slug":"bpr107-ita-recoupment-of-lease-premium-and-rental-amounts-previously-allowed-as-deductions-in-respect-of-a-leased-property-section-85-paragraphs-201a-201hiiaa-of-eighth-schedule","term_group":2031,"term_order":"106","has_children":0,"group_order":270},{"term_id":2251,"name":"BPR108 (ITA) - Issue of redeemable preference shares from reserves available for distribution (\"Dividend\" definition)","slug":"bpr108-ita-issue-of-redeemable-preference-shares-from-reserves-available-for-distribution-dividend-definition","term_group":2031,"term_order":"107","has_children":0,"group_order":271},{"term_id":2252,"name":"BPR109 (ITA) - \u200bLoan granted with embedded option (Section 22, section 24J, paragraph 18, paragraph 20(1)(a), paragraph 20(c)(ix), paragraph 35, paragraph 43, paragraph 58 of Eighth Schedule)","slug":"bpr109-ita-%e2%80%8bloan-granted-with-embedded-option-section-22-section-24j-paragraphs-18-201a-20cix-35-43-58-of-eighth-schedule","term_group":2031,"term_order":"108","has_children":0,"group_order":272},{"term_id":2253,"name":"BPR110 (ITA) - \u200bToll manufacturing agreement and the attribution of the global sales of South African manufactured products to a foreign business establishment (Section 9D(9)(b)(ii)(bb))","slug":"bpr110-ita-%e2%80%8btoll-manufacturing-agreement-and-the-attribution-of-the-global-sales-of-south-african-manufactured-products-to-a-foreign-business-establishment-section-9d9biibb","term_group":2031,"term_order":"109","has_children":0,"group_order":273},{"term_id":2254,"name":"BPR111 (ITA) - Research and development (R&D) expenditure paid to a fellow group company which is not a resident of South Africa (Section 11(a), 11(a), section 35)","slug":"bpr111-ita-research-and-development-rd-expenditure-paid-to-a-fellow-group-company-which-is-not-a-resident-of-south-africa-section-11a-11a-section-35","term_group":2031,"term_order":"110","has_children":0,"group_order":274},{"term_id":2255,"name":"BPR112 (ITA) - \u200bInterposing a co-operative between a South African holding company and its foreign subsidiaries (Section 10(1)(k)(ii)(dd), section 24B, paragraph 64B of Eighth Schedule)","slug":"bpr112-ita-%e2%80%8binterposing-a-co-operative-between-a-south-african-holding-company-and-its-foreign-subsidiaries-section-101kiidd-section-24b-paragraph-64b-of-eighth-schedule","term_group":2031,"term_order":"111","has_children":0,"group_order":275},{"term_id":2256,"name":"BPR113 (ITA) - \u200bExpenditure associated with broad based black economic empowerment (BEE) (Section 11(a), section 23(g), section 23H)","slug":"bpr113-ita-%e2%80%8bexpenditure-associated-with-broad-based-black-economic-empowerment-bee-section-11a-section-23g-section-23h","term_group":2031,"term_order":"112","has_children":0,"group_order":276},{"term_id":2257,"name":"BPR114 (ITA) - \u200bLoan facilities raised by a foreign permanent establishment from which deposits and advances are made (Section 24I, paragraph 43(1), Part XIII of Eighth Schedule)","slug":"bpr114-ita-%e2%80%8bloan-facilities-raised-by-a-foreign-permanent-establishment-from-which-deposits-and-advances-are-made-section-24i-paragraph-431-part-xiii-of-eighth-schedule","term_group":2031,"term_order":"113","has_children":0,"group_order":277},{"term_id":2258,"name":"BPR115 (ITA) - \u200bIncentive rewards paid to independent sales persons (\u201cRemuneration\u201d definition, \u201cemployer\u201d definition, \u201cemployee\u201d definition, paragraph 2(1)(a) of Fourth Schedule)","slug":"bpr115-ita-%e2%80%8bincentive-rewards-paid-to-independent-sales-persons-remuneration-definition-employer-definition-employee-definition-pa","term_group":2031,"term_order":"114","has_children":0,"group_order":278},{"term_id":2259,"name":"BPR116 (ITA) - \u200bDistribution received by beneficiary from a non-resident trust and subsequent donation thereof by beneficiary to another non-res trust (Sections 10(1)(k)(ii)(dd), 25B, 56(1)(g)(ii))","slug":"bpr116-ita-%e2%80%8bdistribution-received-by-beneficiary-from-a-non-resident-trust-and-subsequent-donation-thereof-by-beneficiary-to-another-non-res-trust-sections-101kiidd-25b-561g","term_group":2031,"term_order":"115","has_children":0,"group_order":279},{"term_id":2260,"name":"BPR117 (ITA) - Obligation to deduct or withhold employee's tax in respect of a share option (Section 8C, paragraph 11A of Fourth Schedule)","slug":"bpr117-ita-obligation-to-deduct-or-withhold-employees-tax-in-respect-of-a-share-option-section-8c-paragraph-11a-of-fourth-schedule","term_group":2031,"term_order":"116","has_children":0,"group_order":280},{"term_id":2261,"name":"BPR118 (ITA) - \u200bWithholding dividends tax (\"Dividend\" definition, section 64D, section 64E, section 64F, section 64G, section 64H, section 64K)","slug":"bpr118-ita-%e2%80%8bwithholding-dividends-tax-dividend-definition-section-64d-section-64e-section-64f-section-64g-section-64h-section-64k","term_group":2031,"term_order":"117","has_children":0,"group_order":281},{"term_id":2262,"name":"BPR119 (ITA) - \u200bTransfer of amounts contributed to a foreign pension fund to as SA retirement annuity fund (Sections 9(1)(g), 10(1)(gC), 11(k), 11(n), paragraphs 2(1)(a), 5 of Second Schedule)","slug":"bpr119-ita-%e2%80%8btransfer-of-amounts-contributed-to-a-foreign-pension-fund-to-as-sa-retirement-annuity-fund-sections-91g-101gc-11k-11n-paragraphs-21a-5-of-second-schedule","term_group":2031,"term_order":"118","has_children":0,"group_order":282},{"term_id":2263,"name":"BPR120 (ITA) - \u200bThe interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules","slug":"bpr120-ita-%e2%80%8bthe-interaction-between-sections-45-and-24j-in-the-transfer-of-interest-bearing-receivables-under-the-corporate-rules","term_group":2031,"term_order":"119","has_children":0,"group_order":283},{"term_id":2264,"name":"BPR121 (ITA) - Secondary tax on companies or dividends tax (Section 64B(1), \u201cdeclared\u201d definition, section 64E(1), section 64D)","slug":"bpr121-ita-secondary-tax-on-companies-or-dividends-tax-section-64b1-declared-definition-section-64e1-section-64d","term_group":2031,"term_order":"120","has_children":0,"group_order":284},{"term_id":2265,"name":"BPR122 (ITA) (STT) - Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule)","slug":"bpr122-ita-stt-transfer-of-business-of-company-as-going-concern-to-its-holdco-as-a-result-of-an-amalgamation-or-merger-transaction-section-45-47-64fa-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"121","has_children":0,"group_order":285},{"term_id":2266,"name":"BPR123 (ITA) - \u200bFibre optic cable to be used for electronic communications (\"Affected asset\" definition, section 12D)","slug":"bpr123-ita-%e2%80%8bfibre-optic-cable-to-be-used-for-electronic-communications-affected-asset-definition-section-12d","term_group":2031,"term_order":"122","has_children":0,"group_order":286},{"term_id":2267,"name":"BPR124 (ITA) - \u200bRepayment of shareholders' loans from proceeds of issue of redeemable preference shares (\u201cContributed tax capital\u201d, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule)","slug":"bpr124-ita-%e2%80%8brepayment-of-shareholders-loans-from-proceeds-of-new-issue-of-redeemable-pref-shares-contributed-tax-capital-section-201aii-paragraphs-125-201","term_group":2031,"term_order":"123","has_children":0,"group_order":287},{"term_id":2268,"name":"BPR125 (ITA) - Vesting by discretionary trust of dividend rights to beneficiary (Sections 10(1)(t)(vii), 64D, \"beneficial owner\" definition, 64F(g) 64G(2)(a), paragraphs 63, 80(1) of Eighth Schedule)","slug":"bpr125-ita-vesting-by-discretionary-trust-of-dividend-rights-to-beneficiary-sections-101tvii-64d-beneficial-owner-definition-64fg-64g2a-paragraphs-63-801-of-eighth-schedule","term_group":2031,"term_order":"124","has_children":0,"group_order":288},{"term_id":2269,"name":"BPR126 (ITA) (VAT) (STT) - Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders (Section 42, section 46)","slug":"bpr126-ita-vat-stt-disposal-of-a-business-and-investment-shares-as-a-result-of-restructuring-and-the-distribution-of-certain-shares-to-shareholders-sections-42-46","term_group":2031,"term_order":"125","has_children":0,"group_order":289},{"term_id":2270,"name":"BPR127 (ITA) - \u200bRelief from double taxation of foreign income (Section 5, section 10, section 24J, section 108, Zambia DTA)","slug":"bpr127-ita-%e2%80%8brelief-from-double-taxation-of-foreign-income-section-5-section-10-section-24j-section-108-zambia-dta","term_group":2031,"term_order":"126","has_children":0,"group_order":290},{"term_id":2271,"name":"BPR128 (ITA) - \u200bDisposal of equity shares in a foreign company (Section 41(1), \u201cfinancial instrument\u201d, \u201cassociated group companies\u201d, \u201cforeign financial instrument holding company\u201d definitions)","slug":"bpr128-ita-%e2%80%8bdisposal-of-equity-shares-in-a-foreign-company-section-411-financial-instrument-associated-group-companies-foreign-financial","term_group":2031,"term_order":"127","has_children":0,"group_order":291},{"term_id":2272,"name":"BPR129 (ITA) - Beneficial owner of dividends (Section 64D, section 64F(a), \"beneficial owner\" definition)","slug":"bpr129-ita-beneficial-owner-of-dividends-section-64d-section-64fa-beneficial-owner-definition","term_group":2031,"term_order":"128","has_children":0,"group_order":292},{"term_id":2273,"name":"BPR130 (ITA) - \u200bSale of mining rights and the respective base cost of each mining right (Paragraphs 1, 3, 4, 11, 20, 33, 35, 38 of Eighth Schedule)","slug":"bpr130-ita-%e2%80%8bsale-of-mining-rights-and-the-respective-base-cost-of-each-mining-right-paragraphs-1-3-4-11-20-33-35-38-of-eighth-schedule","term_group":2031,"term_order":"129","has_children":0,"group_order":293},{"term_id":2274,"name":"BPR131 (ITA) - \u200bVesting date of a restricted equity instrument (Section 8C, paragraph 2, paragraph 11A of Fourth Schedule)","slug":"bpr131-ita-%e2%80%8bvesting-date-of-a-restricted-equity-instrument-section-8c-paragraph-2-paragraph-11a-of-fourth-schedule","term_group":2031,"term_order":"130","has_children":0,"group_order":294},{"term_id":2275,"name":"BPR132 (ITA) - \u200bDisposal of a business as a going concern by a trust to a company in exchange for shares in the company (Section 41(2), section 42, paragraphs 11(1)(g), 12(5) of Eighth Schedule)","slug":"bpr132-ita-%e2%80%8bdisposal-of-a-business-as-a-going-concern-by-a-trust-to-a-company-in-exchange-for-shares-in-the-company-section-412-section-42-paragraphs-111g-125-of-eighth-schedul","term_group":2031,"term_order":"131","has_children":0,"group_order":295},{"term_id":2276,"name":"BPR133 (ITA) - Transfer of a residence out of a company to a natural person (Section 64FA(1)(c), paragraph 51A of Eighth Schedule)","slug":"bpr133-ita-transfer-of-a-residence-out-of-a-company-to-a-natural-person-section-64fa1c-paragraph-51a-of-eighth-schedule","term_group":2031,"term_order":"132","has_children":0,"group_order":296},{"term_id":2277,"name":"BPR134 (ITA) - 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","slug":"bpr134-ita-exemption-under-section-10b2a-in-relation-to-a-foreign-dividend-that-is-deemed-to-be-received-by-a-person-who-is-a-resident","term_group":2031,"term_order":"133","has_children":0,"group_order":297},{"term_id":2278,"name":"BPR135 (ITA) - \u200bImprovements effected on land in terms of a long term lease (Paragraph (h) of \"gross income\" definition, section 11(g), section 11(h))","slug":"bpr135-ita-%e2%80%8bimprovements-effected-on-land-in-terms-of-a-long-term-lease-paragraph-h-of-gross-income-definition-section-11g-section-11h","term_group":2031,"term_order":"134","has_children":0,"group_order":298},{"term_id":2279,"name":"BPR136 (ITA) - Taxation of subsistence allowances paid to employees (Section 8(1))","slug":"bpr136-ita-taxation-of-subsistence-allowances-paid-to-employees-section-81","term_group":2031,"term_order":"135","has_children":0,"group_order":299},{"term_id":2280,"name":"BPR137 (ITA) - Sale of a business in terms of an intra-group transaction (Section 45, section 47)","slug":"bpr137-ita-sale-of-a-business-in-terms-of-an-intra-group-transaction-section-45-section-47","term_group":2031,"term_order":"136","has_children":0,"group_order":300},{"term_id":2281,"name":"BPR138 (ITA) - Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values (Section 24J, section 42, section 58, paragraph 38 of Eighth Schedule)","slug":"bpr138-ita-subscription-for-shares-at-nominal-values-coupled-to-a-repurchase-agreement-at-the-same-nominal-values-section-24j-section-42-section-58-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"137","has_children":0,"group_order":301},{"term_id":2282,"name":"BPR139 (ITA) - Disposal of assets by a recreational club\u200b (Paragraph 65B of Eighth Schedule)","slug":"bpr139-ita-disposal-of-assets-by-a-recreational-club%e2%80%8b","term_group":2031,"term_order":"138","has_children":0,"group_order":302},{"term_id":2283,"name":"BPR140 (ITA) - Unbundling transactions (Section 46)","slug":"bpr140-ita-unbundling-transactions-section-46","term_group":2031,"term_order":"139","has_children":0,"group_order":303},{"term_id":2284,"name":"BPR141 (ITA) (STT) - Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer (Section 41, section 45)","slug":"bpr141-ita-stt-transfer-of-securities-from-an-untaxed-policyholder-fund-of-a-long-term-insurer-to-an-untaxed-policyholder-fund-of-another-long-term-insurer-section-41-section-45","term_group":2031,"term_order":"140","has_children":0,"group_order":304},{"term_id":2285,"name":"BPR142 (ITA) - \u200bDeduction of interest expenditure (Section 24J)","slug":"bpr142-ita-%e2%80%8bdeduction-of-interest-expenditure-section-24j","term_group":2031,"term_order":"141","has_children":0,"group_order":305},{"term_id":2286,"name":"BPR143 (ITA) - \u200bPreference shares constituting equity shares in relation to a headquarter company (\u201cEquity share\u201d definition, \u201cheadquarter company\u201d definition)","slug":"bpr143-ita-%e2%80%8bpreference-shares-constituting-equity-shares-in-relation-to-a-headquarter-company-equity-share-definition-headquarter-company-definition","term_group":2031,"term_order":"142","has_children":0,"group_order":306},{"term_id":2287,"name":"BPR144 (ITA) - 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 (Section 45(4)(b), section 11(e), section 12C, section 13)","slug":"bpr144-ita-write-off-period-in-respect-of-the-increase-in-either-the-cost-or-the-value-of-assets-pursuant-to-a-section-454-de-grouping-section-454b-section-11e-section-12c-section-13","term_group":2031,"term_order":"143","has_children":0,"group_order":307},{"term_id":2288,"name":"BPR145 (ITA) - \u200bAllowances - Assets forming part of a sale and leaseback arrangement (Section 11(e))","slug":"bpr145-ita-%e2%80%8ballowances-assets-forming-part-of-a-sale-and-leaseback-arrangement-section-11e","term_group":2031,"term_order":"144","has_children":0,"group_order":308},{"term_id":2289,"name":"BPR146 (ITA) - \u200bMining tax - Contract mining agreement (\u201cMining operations\u201d definition, \u201cmining\u201d definition, section 11(a), section 15(a), section 23(g), section 36, section 37A(1)(d)(ii))","slug":"bpr146-ita-%e2%80%8bmining-tax-contract-mining-agreement-mining-operations-definition-mining-definition-section-11a-section-15a-section-23g-sectio","term_group":2031,"term_order":"145","has_children":0,"group_order":309},{"term_id":2290,"name":"BPR147 (ITA) - Consideration received for the surrender of a right to acquire shares (\"Gross income\" definition, section 8C)","slug":"bpr147-ita-consideration-received-for-the-surrender-of-a-right-to-acquire-shares-gross-income-definition-section-8c","term_group":2031,"term_order":"146","has_children":0,"group_order":310},{"term_id":2291,"name":"BPR148 (ITA) - \u200bDividends Tax Rate - Permanent establishment in South Africa (Section 64G(3)(b)(i), SA-Japan DTA)","slug":"bpr148-ita-%e2%80%8bdividends-tax-rate-permanent-establishment-in-south-africa-section-64g3bi-sa-japan-dta","term_group":2031,"term_order":"147","has_children":0,"group_order":311},{"term_id":2292,"name":"BPR149 (ITA) - (Replaced on 14 August 2013 - see SARS website) Disposal of an asset that constitutes an equity share in a foreign company","slug":"bpr149-ita-disposal-of-an-asset-that-constitutes-an-equity-share-in-a-foreign-company-contributed-tax-capital-asset-for-share-transaction-definitions-paragra","term_group":2031,"term_order":"148","has_children":0,"group_order":312},{"term_id":2293,"name":"BPR150 (ITA) (VAT) - Tax treatment relating to a credit linked deposit (Section 11(a), section 23(g), section 24C, section 24J of ITA, section 7(1) of VAT Act)","slug":"bpr150-ita-vat-tax-treatment-relating-to-a-credit-linked-deposit-section-11a-section-23g-section-24c-section-24j-of-ita-section-71-of-vat-act","term_group":2031,"term_order":"149","has_children":0,"group_order":313},{"term_id":2294,"name":"BPR151 (ITA) (EDA) - Renunciation of an inheritance (Section 55(1), donation\" definition, paragraph 11, paragraph 67(2) of Eighth Schedule, section 4(q) of EDA)","slug":"bpr151-ita-eda-renunciation-of-an-inheritance-section-551-donation-definition-paragraph-11-paragraph-672-of-eighth-schedule-section-4q-of-eda","term_group":2031,"term_order":"150","has_children":0,"group_order":314},{"term_id":2295,"name":"BPR152 (ITA) - Capital Gains Tax: Cancellation and extinguishment of a right to interest (Paragraph 3, paragraph 11(1)(b), paragraph 35(1), paragraph 38 of Eighth Schedule)","slug":"bpr152-ita-capital-gains-tax-cancellation-and-extinguishment-of-a-right-to-interest-paragraph-3-paragraph-111b-paragraph-351-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"151","has_children":0,"group_order":315},{"term_id":2296,"name":"BPR153 (ITA) - Residency status of a non-resident who applies for a temporary residence permit (\"Residence\" definition)","slug":"bpr153-ita-residency-status-of-a-non-resident-who-applies-for-a-temporary-residence-permit-residence-definition","term_group":2031,"term_order":"152","has_children":0,"group_order":316},{"term_id":2297,"name":"BPR154 (ITA) - \u200bCorporate rules: Acquisition of a debtors book (Section 11(j). section 45)","slug":"bpr154-ita-%e2%80%8bcorporate-rules-acquisition-of-a-debtors-book-section-11j-section-45","term_group":2031,"term_order":"153","has_children":0,"group_order":317},{"term_id":2298,"name":"BPR155 (ITA) - Incentive for oil and gas production (\u201cProduction\" definition, \u201coil and gas right\u201d definition, \u201coil and gas income\u201d definition, paragraph 5(2)(b) of Tenth Schedule)","slug":"bpr155-ita-incentive-for-oil-and-gas-production-production-definition-oil-and-gas-right-definition-oil-and-gas-income-definition-paragraph-52b","term_group":2031,"term_order":"154","has_children":0,"group_order":318},{"term_id":2299,"name":"BPR156 (ITA) - \u200bPension benefits accruing to a non-resident from a resident pension fund (Paragraph (a), paragraph (e) of \"gross income\" definition)","slug":"bpr156-ita-%e2%80%8bpension-benefits-accruing-to-a-non-resident-from-a-resident-pension-fund-paragraph-a-paragraph-e-of-gross-income-definition","term_group":2031,"term_order":"155","has_children":0,"group_order":319},{"term_id":2300,"name":"BPR157 (ITA) - Receipt of foreign assets and the subsequent donation thereof to a non-resident trust (Sections 25B, 10B(2)(a), 56(1)(g), 7(8), paragraphs 20(1)(h)(vi), 80(3) of Eighth Schedule)","slug":"bpr157-ita-receipt-of-foreign-assets-and-the-subsequent-donation-thereof-to-a-non-resident-trust-sections-25b-10b2a-561g-78-paragraphs-201hvi-803-of-eighth-schedule","term_group":2031,"term_order":"156","has_children":0,"group_order":320},{"term_id":2301,"name":"BPR158 (ITA) - (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) Transport services to employees","slug":"bpr158-ita-transport-services-provided-by-an-employer-to-employees-paragraph-102b-of-seventh-schedule","term_group":2031,"term_order":"157","has_children":0,"group_order":321},{"term_id":2302,"name":"BPR159 (ITA) - \u200bAsset-for-share and amalgamation transactions (\"Trading stock\" definition, section 41(1), section 42, section 44(1))","slug":"bpr159-ita-%e2%80%8basset-for-share-and-amalgamation-transactions-trading-stock-definition-section-411-section-42-section-441","term_group":2031,"term_order":"158","has_children":0,"group_order":322},{"term_id":2303,"name":"BPR160 (ITA) (VAT) - Incentive payments (Section 11(a) of ITA, \"consideration\" definition, section 20 of VAT Act)","slug":"bpr160-ita-vat-incentive-payments-section-11a-of-ita-consideration-definition-section-20-of-vat-act","term_group":2031,"term_order":"159","has_children":0,"group_order":323},{"term_id":2304,"name":"BPR161 (ITA) - Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule)","slug":"bpr161-ita-employee-share-ownership-plan-section-11a-section-23g-section-54-section-58-paragraph-21-paragraph-11a4-of-fourth-schedule","term_group":2031,"term_order":"160","has_children":0,"group_order":324},{"term_id":2305,"name":"BPR162 (ITA) (VAT) - \u200bSale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act)","slug":"bpr162-ita-vat-%e2%80%8bsale-of-an-oil-and-gas-right-paragraph-1-of-eighth-schedule-paragraph-1-paragraph-7-of-tenth-schedule-section-9-section-16-of-vat-act","term_group":2031,"term_order":"161","has_children":0,"group_order":325},{"term_id":2306,"name":"BPR163 (ITA) - \u200bInterest on replacement loans and proceeds arising from a share repurchase (\"Contributed tax capital\", section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule)","slug":"bpr163-ita-%e2%80%8binterest-on-replacement-loans-and-proceeds-arising-from-a-share-repurchase-contributed-tax-capital-section-101k-22b-24j-64f-paragraphs-35-43a-of-eighth-schedule","term_group":2031,"term_order":"162","has_children":0,"group_order":326},{"term_id":2307,"name":"BPR164 (ITA) - Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule)","slug":"bpr164-ita-buy-back-of-shares-at-a-purchase-price-in-excess-of-their-market-value-section-55-section-58-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"163","has_children":0,"group_order":327},{"term_id":2308,"name":"BPR165 (ITA) - \u200bLetting of accommodation where the provision of meals is outsourced (\"Hotel keeper\" definition, section 13bis)","slug":"bpr165-ita-%e2%80%8bletting-of-accommodation-where-the-provision-of-meals-is-outsourced-hotel-keeper-definition-section-13bis","term_group":2031,"term_order":"164","has_children":0,"group_order":328},{"term_id":2309,"name":"BPR166 (ITA) - \u200bChange of place of incorporation (domicile) of a controlled foreign company (Paragraph 1, \"Disposal\" definition, paragraph 11 of Eighth Schedule)","slug":"bpr166-ita-%e2%80%8bchange-of-place-of-incorporation-domicile-of-a-controlled-foreign-company-paragraph-1-disposal-definition-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"165","has_children":0,"group_order":329},{"term_id":2310,"name":"BPR167 (ITA) - \u200bDebentures tracking the value of a reference asset (\"Gross income\", \"trading stock\" definitions, section 11(a), section 23(g), section 22(1)(a))","slug":"bpr167-ita-%e2%80%8bdebentures-tracking-the-value-of-a-reference-asset-gross-income-trading-stock-definitions-section-221a","term_group":2031,"term_order":"166","has_children":0,"group_order":330},{"term_id":2311,"name":"BPR168 (ITA) - \u200bCorporate rule: Disposal of assets within 18 months of acquisition (Section 42(7), section 45(2), section 45(3))","slug":"bpr168-ita-%e2%80%8bcorporate-rule-disposal-of-assets-within-18-months-of-acquisition-section-427-section-452-section-453","term_group":2031,"term_order":"167","has_children":0,"group_order":331},{"term_id":2312,"name":"BPR169 (ITA) - \u200bCommercial building allowance (Section 13quin)","slug":"bpr169-ita-%e2%80%8bcommercial-building-allowance-section-13quin","term_group":2031,"term_order":"168","has_children":0,"group_order":332},{"term_id":2313,"name":"BPR170 (ITA) - Definition of unrestricted equity instrument (Section 8C(7))","slug":"bpr170-ita-definition-of-unrestricted-equity-instrument-section-8c7","term_group":2031,"term_order":"169","has_children":0,"group_order":333},{"term_id":2314,"name":"BPR171 (ITA) (STT) - \u200bAmalgamation Transaction (Section 44, paragraph 11 of Eighth Schedule, section 8(1)(a)(ii) of STT Act)","slug":"bpr171-ita-%e2%80%8bamalgamation-transaction-section-44-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"170","has_children":0,"group_order":334},{"term_id":2315,"name":"BPR172 (ITA) - Plant used in the production of renewable energy (Section 12B)","slug":"bpr172-ita-plant-used-in-the-production-of-renewable-energy-section-12b","term_group":2031,"term_order":"171","has_children":0,"group_order":335},{"term_id":2316,"name":"BPR173 (ITA) - Repayment of shareholder loan from proceeds of a new issue of ordinary shares (Section 19, paragraph 12A of Eighth Schedule)","slug":"bpr173-ita-repayment-of-shareholder-loan-from-proceeds-of-a-new-issue-of-ordinary-shares-section-19-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"172","has_children":0,"group_order":336},{"term_id":2317,"name":"BPR174 (ITA) - (Some of the guidance contained in this ruling is affected by subsequent law changes. Refer to BPR354) \u200bReceipts of an incentive trust and vesting of shares in qualifying employee","slug":"bpr174-ita-%e2%80%8breceipts-of-an-incentive-trust-and-vesting-of-shares-in-qualifying-employee-paragraph-111d-paragraph-201hi-801-of-eighth-schedule","term_group":2031,"term_order":"173","has_children":0,"group_order":337},{"term_id":2318,"name":"BPR175 (ITA) (VAT) - Debt purchase transactions (Section 11(a), section 23(g), section 24J of ITA, \u201centerprise\u201d definition, section 7(1)(a), section 12(a) of VAT Act)","slug":"bpr175-ita-debt-purchase-transactions-section-11a-section-23g-section-24j-of-ita-enterprise-definition-section-71a-section-12a-of-vat-act","term_group":2031,"term_order":"174","has_children":0,"group_order":338},{"term_id":2319,"name":"BPR176 (ITA) - \u200bFinancial instruments not issued by a \"listed company\" as defined; Application of the words \"for investment purposes\" (\"Foreign investment entity\" definition)","slug":"bpr176-ita-%e2%80%8bfinancial-instruments-not-issued-by-a-listed-company-as-defined-application-of-the-words-for-investment-purposes-foreign-investment-entity-definition","term_group":2031,"term_order":"175","has_children":0,"group_order":339},{"term_id":2320,"name":"BPR177 (ITA) - Improvements on land by sub-lessee under a sub-lease (\"Gross income\" definition, section 11(g), section 11(h))","slug":"bpr177-ita-improvements-on-land-by-sub-lessee-under-a-sub-lease-gross-income-definition-section-11g-section-11h","term_group":2031,"term_order":"176","has_children":0,"group_order":340},{"term_id":2321,"name":"BPR178 (ITA) - \u200bInternational corporate restructuring (\u201cCompany\u201d, \u201cequity share\u201d, \u201cforeign company\u201d, \u201cgroup of companies\u201d, \u201cshare\u201d definitions, section 42, section 45)","slug":"bpr178-ita-%e2%80%8binternational-corporate-restructuring-company-equity-share-foreign-company-group-of-companies","term_group":2031,"term_order":"177","has_children":0,"group_order":341},{"term_id":2322,"name":"BPR179 (ITA) - Single premium life insurance policy issued by an off-shore insurer (Section 7(1), paragraph 11(1), paragraph 35(1), paragraph 40, paragraph 55 of Eighth Schedule)","slug":"bpr179-ita-single-premium-life-insurance-policy-issued-by-an-off-shore-insurer-section-71-paragraph-111-paragraph-351-paragraph-40-paragraph-55-of-eighth-schedule","term_group":2031,"term_order":"178","has_children":0,"group_order":342},{"term_id":2323,"name":"BPR180 (ITA) - \u200bImprovements effected on land not owned by taxpayer (Section 12N)","slug":"bpr180-ita-%e2%80%8bimprovements-effected-on-land-not-owned-by-taxpayer-section-12n","term_group":2031,"term_order":"179","has_children":0,"group_order":343},{"term_id":2324,"name":"BPR181 (ITA) - Withholding tax on interest in relation to a foreign government (\u201cResident\u201d, sections 9(2)(b), 24J(1), \u201cinterest\u201d, section 50A(1), \u201cforeign person\u201d, sections 50B, 50E, Denmark DTA)","slug":"bpr181-ita-withholding-tax-on-interest-in-relation-to-a-foreign-government-resident-sections-92b-24j1-interest-section-50a1-foreign-perso","term_group":2031,"term_order":"180","has_children":0,"group_order":344},{"term_id":2325,"name":"BPR182 (ITA) - \u200bWaiver of debt that funded mining capital expenditure (Section 15(a), section 36, section 19, paragraph 12A of Eighth Schedule)","slug":"bpr182-ita-%e2%80%8bwaiver-of-debt-that-funded-mining-capital-expenditure-section-15a-section-36-section-19-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"181","has_children":0,"group_order":345},{"term_id":2326,"name":"BPR183 (ITA) - \u200bEmployee Housing Scheme (Paragraph (c), paragraph (i) of \"gross income\" definition, 2(a), paragraph 2(d) of Seventh Schedule)","slug":"bpr183-ita-%e2%80%8bemployee-housing-scheme-paragraph-c-paragraph-i-of-gross-income-definition-2a-paragraph-2d-of-seventh-schedule","term_group":2031,"term_order":"182","has_children":0,"group_order":346},{"term_id":2327,"name":"BPR184 (ITA) - Asset-for-Share Transaction (Section 24BA, section 42, section 54, section 58, paragraph 38 of Eighth Schedule)","slug":"bpr184-ita-asset-for-share-transaction-section-24ba-section-42-section-54-section-58-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"183","has_children":0,"group_order":347},{"term_id":2328,"name":"BPR185 (ITA) - \u200bCorporate Rules: Disposal of assets and liabilities as part of a group restructure (Section 7B, section 11(a), section 23(g), section 37A, section 42)","slug":"bpr185-ita-%e2%80%8bcorporate-rules-disposal-of-assets-and-liabilities-as-part-of-a-group-restructure-section-7b-section-11a-section-23g-section-37a-section-42","term_group":2031,"term_order":"184","has_children":0,"group_order":348},{"term_id":2329,"name":"BPR186 (ITA) (STT) - Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act)","slug":"bpr186-ita-stt-asset-for-share-transaction-between-a-resident-private-company-and-a-collective-investment-scheme-cis-in-securities-section-24j-41-42-of-ita-act-section-1-8-of-stt-act","term_group":2031,"term_order":"185","has_children":0,"group_order":349},{"term_id":2330,"name":"BPR187 (ITA) - Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule)","slug":"bpr187-ita-waiver-of-an-intra-group-loan-that-funded-the-acquisition-of-a-mining-operation-sections-84a-15a-19-36-45-paragraphs-12a-381-561-of-eighth-schedule","term_group":2031,"term_order":"186","has_children":0,"group_order":350},{"term_id":2331,"name":"BPR188 (ITA) - Conversion of a public benefit organisation to a for-profit company (Section 30)","slug":"bpr188-ita-conversion-of-a-public-benefit-organisation-to-a-for-profit-company-section-30","term_group":2031,"term_order":"187","has_children":0,"group_order":351},{"term_id":2332,"name":"BPR189 (ITA) - Acquisition of shares subject to suspensive conditions (\"Connected person\" definition, section 24J, paragraph 13, paragraph 20(1)(a) of Eighth Schedule)","slug":"bpr189-ita-acquisition-of-shares-subject-to-suspensive-conditions-connected-person-definition-section-24j-paragraph-13-paragraph-201a-of-eighth-schedule","term_group":2031,"term_order":"188","has_children":0,"group_order":352},{"term_id":2333,"name":"BPR190 (ITA) (STT) - \u200bNotional Funding Arrangement: The issue and potential repurchase of ordinary shares (Section 24J, paragraph 11(1)(a), paragraph 35 of Eighth Schedule)","slug":"bpr190-ita-stt-%e2%80%8bnotional-funding-arrangement-the-issue-and-potential-repurchase-of-ordinary-shares-section-24j-paragraph-111a-paragraph-35-of-eighth-schedule","term_group":2031,"term_order":"189","has_children":0,"group_order":353},{"term_id":2334,"name":"BPR191 (ITA) - Refinancing of debt through preference share funding (Section 8E, section 8EA, section 19, paragraph 12A of Eighth Schedule)","slug":"bpr191-ita-refinancing-of-debt-through-preference-share-funding-section-8e-section-8ea-section-19-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"190","has_children":0,"group_order":354},{"term_id":2335,"name":"BPR192 (ITA) - Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E)","slug":"bpr192-ita-cross-border-interest-free-loan-and-withholding-tax-on-interest-section-31-section-50b-section-50e","term_group":2031,"term_order":"191","has_children":0,"group_order":355},{"term_id":2336,"name":"BPR193 (ITA) - \u200bDebt reduction by way of set-off (Section 19 definition of \"reduction amount\", paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)","slug":"bpr193-ita-%e2%80%8bdebt-reduction-by-way-of-set-off-section-19-definition-of-reduction-amount-paragraph-12a-paragraph-203b-of-eighth-schedule","term_group":2031,"term_order":"192","has_children":0,"group_order":356},{"term_id":2337,"name":"BPR194 (ITA) (STT) - Disposal of shares through a share buy-back and a donation (Sections 18A, 54, 56(1)(h), 64D, \"dividend\" definition, paragraphs 2(1), 11(1) AND 11(2)(b) of Eighth Schedule)","slug":"bpr194-ita-disposal-of-shares-through-a-share-buy-back-and-a-donation-sections-18a-54-561h-64d-dividend-definition-paragraphs-21-111-and-112b-of-eighth-schedule","term_group":2031,"term_order":"193","has_children":0,"group_order":357},{"term_id":2338,"name":"BPR195 (ITA) (STT) - \u200bSecurities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule)","slug":"bpr195-ita-stt-%e2%80%8bsecurities-transfer-tax-exemption-where-election-has-been-made-that-section-42-will-not-apply-sections-40ca-42-pargraphs-21b-and-201a-of-eighth-schedule","term_group":2031,"term_order":"194","has_children":0,"group_order":358},{"term_id":2339,"name":"BPR196 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Employees' Tax: Monthly pension benefits in respect of foreign services rendered\u200b","slug":"bpr196-ita-employees-tax-monthly-pension-benefits-in-respect-of-foreign-services-rendered%e2%80%8b-sections-92i-101gcii-remuneration-definition-paragraph-2a-of-fourth-s","term_group":2031,"term_order":"195","has_children":0,"group_order":359},{"term_id":2340,"name":"BPR197 (ITA) (EDA) - \u200bExemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA)","slug":"bpr197-ita-eda-%e2%80%8bexemption-from-donations-tax-and-net-value-of-an-estate-section-561gii-of-ita-section-4eiiaa-section-4eiii-of-eda","term_group":2031,"term_order":"196","has_children":0,"group_order":360},{"term_id":2341,"name":"BPR198 (ITA) - \u200bDistribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))","slug":"bpr198-ita-%e2%80%8bdistribution-of-a-debit-loan-account-in-anticipation-of-deregistration-of-a-company-section-101k-section-47-section-64d-section-64fa1b","term_group":2031,"term_order":"197","has_children":0,"group_order":361},{"term_id":2342,"name":"BPR199 (ITA) - Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), \u201crestricted equity instrument\u201d definition, section 10(1)(k)(i))","slug":"bpr199-ita-exemption-from-income-tax-of-dividends-received-by-virtue-of-restricted-equity-instruments-section-8c7-restricted-equity-instrument-definition-section-101ki","term_group":2031,"term_order":"198","has_children":0,"group_order":362},{"term_id":2343,"name":"BPR200 (ITA) - Source of income of commission payable to non-resident junket agents (Section 47A, section 51A)","slug":"bpr200-ita-source-of-income-of-commission-payable-to-non-resident-junket-agents-section-47a-section-51a","term_group":2031,"term_order":"199","has_children":0,"group_order":363},{"term_id":2344,"name":"BPR201 (ITA) - Issue of capitalisation shares (\u201cContributed tax capital\u201d; \u201cdividend\u201d, \u201creturn of capital\u201d definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule)","slug":"bpr201-ita-issue-of-capitalisation-shares-contributed-tax-capital-dividend-return-of-capital-definitions-section-8c-section-40c-section","term_group":2031,"term_order":"200","has_children":0,"group_order":364},{"term_id":2345,"name":"BPR202 (ITA) - \u200bApplication of section 13quin subsequent to an intra-group transaction under section 45 (Section 13quin, section 45(3))","slug":"bpr202-ita-%e2%80%8bapplication-of-section-13quin-subsequent-to-an-intra-group-transaction-under-section-45-section-13quin-section-453","term_group":2031,"term_order":"201","has_children":0,"group_order":365},{"term_id":2346,"name":"BPR203 (STT) - Renunciation of a usufruct over shares (\u201cSecurity\u201d definition, \u201ctransfer\u201d definition, section 2, section 5 of STT Act)","slug":"bpr203-stt-renunciation-of-a-usufruct-over-shares-security-definition-transfer-definition-section-2-section-5-of-stt-act","term_group":2031,"term_order":"202","has_children":0,"group_order":366},{"term_id":2347,"name":"BPR204 (ITA) - Definition of \"disposal\" for purposes of asset-for-share and amalgamation transactions; \"qualifying distribution\" upon conversion to a corporate real estate investment trust (REIT)","slug":"bpr204-ita-definition-of-disposal-for-purposes-of-asset-for-share-and-amalgamation-transactions-qualifying-distribution-upon-conversion-to-a-corporate-real-estate-investment-trust-reit","term_group":2031,"term_order":"203","has_children":0,"group_order":367},{"term_id":2348,"name":"BPR205 (ITA) - Meaning of \u201ccontrolled group company\u201d and \u201cequity share\u201d (Section 12E(4)(c), section 12J)","slug":"bpr205-ita-meaning-of-controlled-group-company-and-equity-share-section-12e4c-section-12j","term_group":2031,"term_order":"204","has_children":0,"group_order":368},{"term_id":2349,"name":"BPR206 (ITA) (VAT) (TDA) - \u200bDisposal by a share block company of its sectional title units to its share block holders (Section 64FA. paragraph 67B of Eighth Schedule, sections 8(19), 10(27) VAT Act)","slug":"bpr206-ita-vat-tda-%e2%80%8bdisposal-by-a-share-block-company-of-its-sectional-title-units-to-its-share-block-holders-section-64fa-paragraph-67b-of-eighth-schedule","term_group":2031,"term_order":"205","has_children":0,"group_order":369},{"term_id":2350,"name":"BPR207 (ITA) - \u200bMerger of two controlled foreign companies (CFCs) (Section 9H(6), section 24BA, section 44)","slug":"bpr207-ita-%e2%80%8bmerger-of-two-controlled-foreign-companies-cfcs-section-9h6-sectoin-24ba-section-44","term_group":2031,"term_order":"206","has_children":0,"group_order":370},{"term_id":2351,"name":"BPR208 (ITA) - Repayment of shareholder\u2019s loan from proceeds of a new share issue (Section 19, paragraph 12A of Eighth Schedule)","slug":"bpr208-ita-repayment-of-shareholders-loan-from-proceeds-of-a-new-share-issue-section-19-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"207","has_children":0,"group_order":371},{"term_id":2352,"name":"BPR209 (ITA) - Dividends tax: Distribution of dividends to employees through a discretionary trust (\u201cDividend\u201d, \u201cgross income\u201d, \u201cincome\u201d, section 10(1)(k)(i)(ii), sections 64D, 64F(1)(l), 64G(2)(a))","slug":"bpr209-ita-dividends-tax-distribution-of-dividends-to-employees-through-a-discretionary-trust-dividend-gross-income-income-section-101","term_group":2031,"term_order":"208","has_children":0,"group_order":372},{"term_id":2353,"name":"BPR210 (ITA) - Liquidation distribution followed by an amalgamation transaction (Section 44, section 47)","slug":"bpr210-ita-liquidation-distribution-followed-by-an-amalgamation-transaction-section-44-section-47","term_group":2031,"term_order":"209","has_children":0,"group_order":373},{"term_id":2354,"name":"BPR211 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) Transfer of exchange items using corporate rules","slug":"bpr211-ita-transfer-of-exchange-items-using-corporate-rules-section-24i-section-42","term_group":2031,"term_order":"210","has_children":0,"group_order":374},{"term_id":2355,"name":"BPR212 (ITA) - Tax consequences for the issuer and security company of listed credit linked notes (Section 24J, paragraph 3, paragraph 4, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)","slug":"bpr212-ita-tax-consequences-for-the-issuer-and-security-company-of-listed-credit-linked-notes-section-24j-paragraphs-3-4-12a-203b-of-eighth-schedule","term_group":2031,"term_order":"211","has_children":0,"group_order":375},{"term_id":2356,"name":"BPR213 (ITA) (STT) - \u200bRepayment of intercompany loans from proceeds of a new share issue (Sections 8(4)(a), 19, paragraph 12A of Eighth Schedule, \"transfer\" definition of STT Act)","slug":"bpr213-ita-stt-%e2%80%8brepayment-of-intercompany-loans-from-proceeds-of-a-new-share-issue-sections-84a-19-paragraph-12a-of-eighth-schedule-transfer-definition-of-stt-act","term_group":2031,"term_order":"212","has_children":0,"group_order":376},{"term_id":2357,"name":"BPR214 (ITA) - \u200bThird-party backed shares (Section 8EA)","slug":"bpr214-ita-%e2%80%8bthird-party-backed-shares-section-8ea","term_group":2031,"term_order":"213","has_children":0,"group_order":377},{"term_id":2358,"name":"BPR215 (ITA) - \u200bSource and nature of satellite capacity fees (\u201cGross income\u201d definition, \"service fee\" definition of section 51A, section 51B)","slug":"bpr215-ita-%e2%80%8bsource-and-nature-of-satellite-capacity-fees-gross-income-definition-service-fee-definition-of-section-51a-section-51b","term_group":2031,"term_order":"214","has_children":0,"group_order":378},{"term_id":2359,"name":"BPR216 (ITA) - Tax consequences of the issuing of additional tier 1 capital instruments by a registered bank (Sections 8(4)(a), 8F, 8FA, 11(a), 19, 23(g), 24J, 24JB, paragraph 12A of Eighth Schedule)","slug":"bpr216-ita-tax-consequences-of-the-issuing-of-additional-tier-1-capital-instruments-by-a-registered-bank-sections-84a-8f-8fa-11a-19-23g-24j-24jb-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"215","has_children":0,"group_order":379},{"term_id":2360,"name":"BPR217 (EDA) - \u200bEstate duty implications for non-resident individual investors (Section 2, section 3, section 4A of EDA)","slug":"bpr217-eda-%e2%80%8bestate-duty-implications-for-non-resident-individual-investors-section-2-section-3-section-4a-of-eda","term_group":2031,"term_order":"216","has_children":0,"group_order":380},{"term_id":2361,"name":"BPR218 (ITA) - Qualifying distributions to be made by a REIT \u200b(\"REIT\u201d definition, section 25BB, section 44)","slug":"bpr218-ita-qualifying-distributions-to-be-made-by-a-reit-%e2%80%8breit-definition-section-25bb-section-44","term_group":2031,"term_order":"217","has_children":0,"group_order":381},{"term_id":2362,"name":"BPR219 (ITA) (STT) - \u200b(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) Corporatisation","slug":"bpr219-ita-stt-%e2%80%8bcorporatisation-of-a-collective-investment-scheme-in-property-and-an-amalgamation-followed-by-an-asset-for-share-transaction-sections-25bb-42-44-56-section-8-of-stt","term_group":2031,"term_order":"218","has_children":0,"group_order":382},{"term_id":2363,"name":"BPR220 (ITA) - Contribution by a mining company to a trust pursuant to a share incentive scheme (Section 15. section 36(11))","slug":"bpr220-ita-contribution-by-a-mining-company-to-a-trust-pursuant-to-a-share-incentive-scheme-section-15-section-3611","term_group":2031,"term_order":"219","has_children":0,"group_order":383},{"term_id":2364,"name":"BPR221 (ITA) - Deductibility of the cost of assets to be acquired to construct roads (Section 12C(1)(a))","slug":"bpr221-ita-deductibility-of-the-cost-of-assets-to-be-acquired-to-construct-roads-section-12c1a","term_group":2031,"term_order":"220","has_children":0,"group_order":384},{"term_id":2365,"name":"BPR222 (ITA) - \u200bForeign partnership \u2013 Rebate in respect of foreign taxes on income (Section 6quat)","slug":"bpr222-ita-%e2%80%8bforeign-partnership-rebate-in-respect-of-foreign-taxes-on-income-section-6quat","term_group":2031,"term_order":"221","has_children":0,"group_order":385},{"term_id":2366,"name":"BPR223 (ITA) - \u200bHeadquarter companies: Acquisitions of shares and loans (Section 8FA, section 9I(2)(b), section 9I(2)(c), section 20C(2), section 31(5))","slug":"bpr223-ita-%e2%80%8bheadquarter-companies-acquisitions-of-shares-and-loans-section-8fa-section-9i2b-section-9i2c-section-20c2-section-315","term_group":2031,"term_order":"222","has_children":0,"group_order":386},{"term_id":2367,"name":"BPR224 (ITA) - Non-resident \u2013 Source of income from the operation of ships (\"Gross income\" definition, section 33)","slug":"bpr224-ita-non-resident-source-of-income-from-the-operation-of-ships-gross-income-definition-section-33","term_group":2031,"term_order":"223","has_children":0,"group_order":387},{"term_id":2368,"name":"BPR225 (ITA) - Hybrid debt instruments (Section 8F, section 64D, section 64EA)","slug":"bpr225-ita-hybrid-debt-instruments-section-8f-section-64d-section-64ea","term_group":2031,"term_order":"224","has_children":0,"group_order":388},{"term_id":2369,"name":"BPR226 (ITA) (VAT) (STT) - \u200bTransfer of the long-term insurance business, partly to a third party and partly intra-group (Sections 29A, 45, paragraphs 10(b), 12A, 35, 55(1)(a)(i) of Eighth Schedule)","slug":"bpr226-ita-vat-stt-%e2%80%8btransfer-of-the-long-term-insurance-business-partly-to-a-third-party-and-partly-intra-group-sections-29a-45-paragraphs-10b-12a-35-551ai-of-eighth-sch","term_group":2031,"term_order":"225","has_children":0,"group_order":389},{"term_id":2370,"name":"BPR227 (ITA) (STT) - \u200bShare subscription transaction followed by two share repurchase transactions (Sections 9C, 10(1)(k), 64E, 64EA, 64F, paragraphs 3, 4, 11, 35 of Eighth Schedule)","slug":"bpr227-ita-stt-%e2%80%8bshare-subscription-transaction-followed-by-two-share-repurchase-transactions-sections-9c-101k-64e-64ea-64f","term_group":2031,"term_order":"226","has_children":0,"group_order":390},{"term_id":2371,"name":"BPR228 (ITA) - Whether an investment of preference share funding in a newly established business is for a \"qualifying purpose\" (Section 8EA(1), \"operating company\", \"qualifying purpose\" definitions)","slug":"bpr228-ita-whether-an-investment-of-preference-share-funding-in-a-newly-established-business-is-for-a-qualifying-purpose-section-8ea1-operating-company-definition","term_group":2031,"term_order":"227","has_children":0,"group_order":391},{"term_id":2372,"name":"BPR229 (ITA) - Employer provided accommodation to employees (Paragraph 2(a), paragraph 5(1), paragraph 5(2), paragraph 5(3A) of Seventh Schedule)","slug":"bpr229-ita-employer-provided-accommodation-to-employees-paragraph-2a-paragraph-51-paragraph-52-paragraph-53a-of-seventh-schedule","term_group":2031,"term_order":"228","has_children":0,"group_order":392},{"term_id":2373,"name":"BPR230 (ITA) - \u200bDisposal of an asset in terms of an asset-for-share transaction within 18 months of its acquisition in terms of an intra-group transaction (Section 42(1), section 42(2), section 45(5))","slug":"bpr230-ita-%e2%80%8bdisposal-of-an-asset-in-terms-of-an-asset-for-share-transaction-within-18-months-of-its-acquisition-in-terms-of-an-intra-group-transaction-section-421-section-422-sectio","term_group":2031,"term_order":"229","has_children":0,"group_order":393},{"term_id":2374,"name":"BPR231 (ITA) (STT) - \u200bCorporate restructuring by way of asset-for-share and amalgamation transactions (Section 42. section 44, paragraph 11(2)(b)(i) of Eighth Schedule, section 8(1)(a)(ii) of STT Act)","slug":"bpr231-ita-%e2%80%8bcorporate-restructuring-by-way-of-asset-for-share-and-amalgamation-transactions-section-42-section-44-paragraph-112bi-of-eighth-schedule","term_group":2031,"term_order":"230","has_children":0,"group_order":394},{"term_id":2375,"name":"BPR232 (ITA) - Equity shares to be issued by resultant company as part of an amalgamation transaction (\"Equity share\", \"amalgamation transaction\" definitions, section 44(1))","slug":"bpr232-ita-equity-shares-to-be-issued-by-resultant-company-as-part-of-an-amalgamation-transaction-section-441","term_group":2031,"term_order":"231","has_children":0,"group_order":395},{"term_id":2376,"name":"BPR233 (ITA) - Transfer of a part of a business to a fellow subsidiary (Section 8(4)(a), section 11(a), section 24C, section 45(4B), paragraph 3(a), paragraph 4(a), 4(b)(ii)(aa) of Eighth Schedule)","slug":"bpr233-ita-transfer-of-a-part-of-a-business-to-a-fellow-subsidiary-section-84a-section-11a-section-24c-section-454b-paragraph-3a-paragraph-4a-4biiaa-of-eighth-schedule","term_group":2031,"term_order":"232","has_children":0,"group_order":396},{"term_id":2377,"name":"BPR234 (ITA) (STT) - \u200bAsset-for-share and unbundling transactions not regulated by sections 42 and 46 (\"Contributed tax capital\" definition, paragraphs 11(2)(b), 39, 75 of Eighth Schedule)","slug":"bpr234-ita-%e2%80%8basset-for-share-and-unbundling-transactions-not-regulated-by-sections-42-and-46-contributed-tax-capital-definition-paragraphs-112b-39-75-of-eighth-schedule","term_group":2031,"term_order":"233","has_children":0,"group_order":397},{"term_id":2378,"name":"BPR235 (ITA) - Income tax consequences for parties to an unbundling transaction (\"Foreign company\", \"resident\", section 9D, section 9H, section 42, section 46, paragraph 12 of Eighth Schedule)","slug":"bpr235-ita-income-tax-consequences-for-parties-to-an-unbundling-transaction-section-9d-section-9h-section-42-section-46-paragraph-12-of-eighth-schedule","term_group":2031,"term_order":"234","has_children":0,"group_order":398},{"term_id":2379,"name":"BPR236 (ITA) - (Replaced on 25 July 2016 - see SARS website) Set-off of a loan account arising from an intra-group transaction to acquire equity shares","slug":"bpr236-ita-set-off-of-a-loan-account-arising-from-an-intra-group-transaction-to-acquire-equity-shares-sections-101k-24j-41-45-56-58-64d-64e-64fa-para-11-35-75-eighth-schedule","term_group":2031,"term_order":"235","has_children":0,"group_order":399},{"term_id":2380,"name":"BPR237 (ITA) (VAT) (TDA) - \u200bReinstatement of a deregistered company to transfer immovable properties (Section 44(13) if ITA, section 8(25) of VAT Act, 9(1)(l)(iB) of TDA)","slug":"bpr237-ita-vat-tda-%e2%80%8breinstatement-of-a-deregistered-company-to-transfer-immovable-properties-section-4413-if-ita-section-825-of-vat-act-91lib-of-tda","term_group":2031,"term_order":"236","has_children":0,"group_order":400},{"term_id":2381,"name":"BPR238 (ITA) - Taxation of receipts by or accruals to a programme of activities of a clean development mechanism project (\"Gross income\" definition)","slug":"bpr238-ita-taxation-of-receipts-by-or-accruals-to-a-programme-of-activities-of-a-clean-development-mechanism-project-gross-income-definition","term_group":2031,"term_order":"237","has_children":0,"group_order":401},{"term_id":2382,"name":"BPR239 (ITA) - \u200bCash contributions made to a special purpose vehicle established to provide housing to mine workers (\"Capital expenditure\", section 15(a), 36(11), paragraphs 3, 11 of Eighth Schedule)","slug":"bpr239-ita-%e2%80%8bcash-contributions-made-to-a-special-purpose-vehicle-established-to-provide-housing-to-mine-workers-section-15a-3611-paragraphs-3-11-of-eighth-schedule","term_group":2031,"term_order":"238","has_children":0,"group_order":402},{"term_id":2383,"name":"BPR240 (ITA) - \u200bTaxation of parties to share index linked notes (\"Gross income\" definition, section 8(4)(a), section 11(a), section 23H, section 24C, section 24J, section 24L, section 24M)","slug":"bpr240-ita-%e2%80%8btaxation-of-parties-to-share-index-linked-notes-section-84a-section-11a-section-23h-section-24c-section-24j-section-24l-section-24m","term_group":2031,"term_order":"239","has_children":0,"group_order":403},{"term_id":2384,"name":"BPR241 (ITA) - Award received for a black economic empowerment (BEE) training initiative (Section 10(1)(k), section 24C, section 25B, paragraphs 11(1)(d), 13(1)(a)(iiA), 38, 75, 80 of Eighth Schedule)","slug":"bpr241-ita-award-received-for-a-black-economic-empowerment-bee-training-initiative-section-101k-section-24c-section-25b-paragraphs-111d-131aiia-38-75-80-of-eighth-schedule","term_group":2031,"term_order":"240","has_children":0,"group_order":404},{"term_id":2385,"name":"BPR242 (ITA) - Venture capital company investment in qualifying companies carrying on business as hotel keepers (\u201cControlled group company\", \u201cequity share\u201d, \"hotel keeper\u201d, sections 11(e), 12C, 12J)","slug":"bpr242-ita-venture-capital-company-investment-in-qualifying-companies-carrying-on-business-as-hotel-keepers-controlled-group-companies-equity-share-hotel-keeper","term_group":2031,"term_order":"241","has_children":0,"group_order":405},{"term_id":2386,"name":"BPR243 (ITA) - \u200bTermination of a subcontracting agreement and implementing of a toll manufacturing arrangement (\"Asset\" definition, paragraph 11(1)(b) of Eighth Schedule)","slug":"bpr243-ita-%e2%80%8btermination-of-a-subcontracting-agreement-and-implementing-of-a-toll-manufacturing-arrangement-asset-definition-paragraph-111b-of-eighth-schedule","term_group":2031,"term_order":"242","has_children":0,"group_order":406},{"term_id":2387,"name":"BPR244 (ITA) - Disposal of an undivided interest in immovable property by way of an amalgamation transaction (\u201cTrading stock\u201d definition, section 13quin, section 41(1), section 44)","slug":"bpr244-ita-disposal-of-an-undivided-interest-in-immovable-property-by-way-of-an-amalgamation-transaction-trading-stock-definition-section-13quin-section-411-section-44","term_group":2031,"term_order":"243","has_children":0,"group_order":407},{"term_id":2388,"name":"BPR245 (ITA) (VAT) - \u200bTime of accrual of short-term insurance premiums and time of supply of security provided to the Master of the High Court (\"Invoice\" definition, sections 9, 20 of VAT Act)","slug":"bpr245-ita-vat-%e2%80%8btime-of-accrual-of-short-term-insurance-premiums-and-time-of-supply-of-security-provided-to-the-master-of-the-high-court-invoice-definitions-sections-9-20-of-vat-act","term_group":2031,"term_order":"244","has_children":0,"group_order":408},{"term_id":2389,"name":"BPR246 (ITA) - Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule)","slug":"bpr246-ita-debt-reduction-and-capitalisation-section-84a-section-19-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"245","has_children":0,"group_order":409},{"term_id":2390,"name":"BPR247 (ITA) - \u200bEmployer contributions to foreign social and pension funds in respect of a non-resident (\"Remuneration\" definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule)","slug":"bpr247-ita-%e2%80%8bemployer-contributions-to-foreign-social-and-pension-funds-in-respect-of-a-non-resident-remuneration-definition-of-fourth-schedule-paragraphs-2k-2l-of-seventh-schedule","term_group":2031,"term_order":"246","has_children":0,"group_order":410},{"term_id":2391,"name":"BPR248 (ITA) - Deduction of interest on asset backed notes (Section 8FA, section 24J(2))","slug":"bpr248-ita-deduction-of-interest-on-asset-backed-notes-section-8fa-section-24j2","term_group":2031,"term_order":"247","has_children":0,"group_order":411},{"term_id":2392,"name":"BPR249 (ITA) - Corporate group restructuring involving multiple transactions (\"Contributed tax capital\", \"base cost\" definitions, sections 42, 44, 46, paragraphs 13, 20(1)(a) of Eighth Schedule)","slug":"bpr249-ita-corporate-group-restructuring-involving-multiple-transactions-contributed-tax-capital-definition-sections-42-44-46-paragraphs-13-201a-of-eighth-schedule","term_group":2031,"term_order":"248","has_children":0,"group_order":412},{"term_id":2393,"name":"BPR250 (ITA) - Risk policies (Section 29A(1), \"risk policy\" definition)","slug":"bpr250-ita-risk-policies-section-29a1-risk-policy-definition","term_group":2031,"term_order":"249","has_children":0,"group_order":413},{"term_id":2394,"name":"BPR251 (ITA) - Cancellation of reinsurance agreement (\u201cPerson\u201d, \u201ccompany\u201d, \"equity share\" definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule)","slug":"bpr251-ita-cancellation-of-reinsurance-agreement-person-company-equity-share-definitions-section-24ba-section-411-section-42-paragraphs-10bii-20","term_group":2031,"term_order":"250","has_children":0,"group_order":414},{"term_id":2395,"name":"BPR252 (ITA) - \u200bDonations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule)","slug":"bpr252-ita-%e2%80%8bdonations-tax-and-capital-gains-tax-consequences-of-the-part-waiver-of-a-loan-and-reduction-of-the-interest-rate-section-54-section-58-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"251","has_children":0,"group_order":415},{"term_id":2396,"name":"BPR253 (ITA) - Donations tax consequences of a transaction to introduce a BEE shareholder into a group (\"Donation\" definition, section 54, section 55(1), section 57, section 58)","slug":"bpr253-ita-donations-tax-consequences-of-a-transaction-to-introduce-a-bee-shareholder-into-a-group-donation-definition-section-54-section-551-section-57-section-58","term_group":2031,"term_order":"252","has_children":0,"group_order":416},{"term_id":2397,"name":"BPR254 (ITA) (STT) - Consequences of cross-border and domestic asset-for-share transactions (Section 24BA, section 42, section 64FA of ITA, section 8(1)(a)(i), section 8(1)(a)(vi) of STT Act)","slug":"bpr254-ita-stt-consequences-of-cross-border-and-domestic-asset-for-share-transactions-sections-24ba-42-64fa-of-ita-sections-81ai-81avi-of-stt-act","term_group":2031,"term_order":"253","has_children":0,"group_order":417},{"term_id":2398,"name":"BPR255 (ITA) - \u200b\u200bDebt reduction by means of set-off (Section 8(4)(a), section 19, paragraph 12A, paragraph 20(3)(a) of Eighth Schedule)","slug":"bpr255-ita-%e2%80%8b%e2%80%8bdebt-reduction-by-means-of-set-off-section-84a-section-19s-12a-and-203a","term_group":2031,"term_order":"254","has_children":0,"group_order":418},{"term_id":2399,"name":"BPR256 (ITA) (VAT) - Mining rehabilitation (\"Gross income\" definition, section 8(4)(a), section 11(a), section 37A of ITA, \"enterprise\" definition, section 16, section 17, section 20 of VAT Act)","slug":"bpr256-ita-vat-mining-rehabilitation-gross-income-definition-section-84a-section-11a-section-37a-of-ita-section-16-section-17-section-20-of-vat-act","term_group":2031,"term_order":"255","has_children":0,"group_order":419},{"term_id":2400,"name":"BPR257 (ITA) - (This BPR was replaced on 20 January 2017 to provide for textual changes and additions to the original ruling) \u200bIslamic financing arrangement","slug":"bpr257-ita-%e2%80%8bislamic-financing-arrangement-gross-income-definition-section-8f-section-8fa-section-19-section-24j-section-24ja-section-24jb-section-25b-paragraph-1","term_group":2031,"term_order":"256","has_children":0,"group_order":420},{"term_id":2401,"name":"BPR258 (ITA) (STT) - \u200bCorporate group restructuring (\u201cContributed tax capital\u201d, \u201creturn of capital\u201d, sections 9D, 24BA, 41, 42, 45, paragraphs 11, 12(4), 24(1), 64B, 76B of Eighth Schedule)","slug":"bpr258-ita-stt-%e2%80%8bcorporate-group-restructuring-contributed-tax-capital-return-of-capital-sections-9d-24ba-41-42-45-paragraphs-11-124-241","term_group":2031,"term_order":"257","has_children":0,"group_order":421},{"term_id":2402,"name":"BPR259 (ITA) - Capital gains tax implications for an employee share trust (Section 8C, paragraph 20(1)(h)(i), paragraph 35, paragraph 38, paragraph 80 of Eighth Schedule)","slug":"bpr259-ita-capital-gains-tax-implications-for-an-employee-share-trust-section-8c-paragraph-201hi-paragraph-35-paragraph-38-paragraph-80-of-eighth-schedule","term_group":2031,"term_order":"258","has_children":0,"group_order":422},{"term_id":2403,"name":"BPR260 (ITA) - \u200bInterest on loans used to acquire shares (Section 23(f), section 23(g), section 24J)","slug":"bpr260-ita-%e2%80%8binterest-on-loans-used-to-acquire-shares-section-23f-section-23g-section-24j","term_group":2031,"term_order":"259","has_children":0,"group_order":423},{"term_id":2404,"name":"BPR261 (ITA) - \u200bRepurchase of restricted equity instruments (Section 8C, paragraph 20(3)(b), paragraph 80(2), paragraph 80(2A) of Eighth Schedule)","slug":"bpr261-ita-%e2%80%8brepurchase-of-restricted-equity-instruments-section-8c-paragraph-203b-paragraph-802-paragraph-802a","term_group":2031,"term_order":"260","has_children":0,"group_order":424},{"term_id":2405,"name":"BPR262 (ITA) - Employer-provided transport service (Paragraph 2(e), paragraph 10(1)(b), paragraph 10(2)(b) of Seventh Schedule)","slug":"bpr262-ita-employer-provided-transport-service-paragraph-2e-paragraph-101b-paragraph-102b","term_group":2031,"term_order":"261","has_children":0,"group_order":425},{"term_id":2406,"name":"BPR263 (ITA) - Hybrid interest (Section 8FA, section 10(1)(k)(i), \"interest\" definition of section 24J(1), section 24JB(2)(b), section 64D, section 64E, section 64EA, section 64F, section 64FA)","slug":"bpr263-ita-hybrid-interest-section-8fa-section-101ki-section-24j1-section-24jb2b-section-64d-section-64e-section-64ea-section-64f-section-64fa","term_group":2031,"term_order":"262","has_children":0,"group_order":426},{"term_id":2407,"name":"BPR264 (ITA) - \u200bVenture capital company shares (Section 12J(1), \u201cEquity share\u201d, \u201ccontrolled group company\u201d, \"venture capital share\", \u201cqualifying company\u201d, \u201cqualifying share\u201d definitions)","slug":"bpr264-ita-%e2%80%8bventure-capital-company-shares-section-12j1-equity-share-controlled-group-company-venture-capital-share-qualifying-company","term_group":2031,"term_order":"263","has_children":0,"group_order":427},{"term_id":2408,"name":"BPR265 (ITA) - Amalgamation transaction (Section 19, section 44, paragraph 12A of Eighth Schedule)","slug":"bpr265-ita-amalgamation-transaction-section-19-section-44-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"264","has_children":0,"group_order":428},{"term_id":2409,"name":"BPR266 (ITA) - \u200bAcquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note (Section 7B, section 11(a), section 23(g), section 23N, section 24J(2))","slug":"bpr266-ita-%e2%80%8bacquisition-of-a-business-in-exchange-for-the-assumption-of-liabilities-and-the-issuing-of-a-loan-note-section-7b-section-11a-section-23g-section-23n-section-24j2","term_group":2031,"term_order":"265","has_children":0,"group_order":429},{"term_id":2410,"name":"BPR267 (ITA) - \u200bDividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)","slug":"bpr267-ita-%e2%80%8bdividends-tax-and-the-most-favoured-nation-clause-in-a-tax-treaty-section-64g3-section-108-sa-sweden-dta-sa-kuwait-dta","term_group":2031,"term_order":"266","has_children":0,"group_order":430},{"term_id":2411,"name":"BPR268 (ITA) - \u200bCorrective payments (Section 8(4)(a), section 11(a), section 23(g))","slug":"bpr268-ita-%e2%80%8bcorrective-payments-section-84a-section-11a-section-23g","term_group":2031,"term_order":"267","has_children":0,"group_order":431},{"term_id":2412,"name":"BPR269 (ITA) - Income tax consequences of a share buy-back between two controlled foreign companies (\u201cForeign dividend\u201d, \u201cforeign return of capital\u201d, section 10B, paragraph 64B of Eighth Schedule)","slug":"bpr269-ita-income-tax-consequences-of-a-share-buy-back-between-two-controlled-foreign-companies-foreign-dividend-foreign-return-of-capital-section-10b-para","term_group":2031,"term_order":"268","has_children":0,"group_order":432},{"term_id":2413,"name":"BPR270 (ITA) (TDA) - \u200bRestructuring of property portfolio under the corporate rules (Sections 25BB(4), 29A, 40CA, 42, paragraph 20(1)(a) of Eighth Schedule of ITA, section 9(1)(l)(i) of TDA)","slug":"bpr270-ita-tda-%e2%80%8brestructuring-of-property-portfolio-under-the-corporate-rules-sections-25bb4-29a-40ca-42-paragraph-201a-of-eighth-schedule-of-ita-section-91li-of-tda","term_group":2031,"term_order":"269","has_children":0,"group_order":433},{"term_id":2414,"name":"BPR271 (ITA) - Acquisition of leased property by the lessee pursuant to a liquidation distribution (Section 8(5), section 47)","slug":"bpr271-ita-acquisition-of-leased-property-by-the-lessee-pursuant-to-a-liquidation-distribution-section-85-section-47","term_group":2031,"term_order":"270","has_children":0,"group_order":434},{"term_id":2415,"name":"BPR272 (ITA) - Deduction of expenditure incurred to acquire land development rights (\"Trading stock\" definition, section 8(4)(a), section 11(a), section 22, section 23(g), section 23H, section 24J)","slug":"bpr272-ita-deduction-of-expenditure-incurred-to-acquire-land-development-rights-trading-stock-definition-section-84a-section-11a-section-22-section-23g-section-23h-section-24j","term_group":2031,"term_order":"271","has_children":0,"group_order":435},{"term_id":2416,"name":"BPR273 (ITA) (VAT) - Waiver of a contractual right (Section 19, section 55, section 56(1)(n), section 56(1)(r), paragraph 12A, paragraph 38 of Eighth Schedule of ITA, section 10(4) of VAT Act)","slug":"bpr273-ita-vat-waiver-of-a-contractual-right-section-19-section-55-section-561n-section-561r-paragraphs-12a-38-of-eighth-schedule-section-104-of-vat-act","term_group":2031,"term_order":"272","has_children":0,"group_order":436},{"term_id":2417,"name":"BPR274 (ITA) - \u200bVenture capital company investing in a company providing and expanding plants for the generation of solar electricity (\u201cControlled group company\u201d, sections 12B, 12D, 12J)","slug":"bpr274-ita-%e2%80%8bventure-capital-company-investing-in-a-company-providing-and-expanding-plants-for-the-generation-of-solar-electricity-controlled-group-company-sections-12b","term_group":2031,"term_order":"273","has_children":0,"group_order":437},{"term_id":2418,"name":"BPR275 (ITA) - \u200b(Replaced on 7 August 2017. The reference to \"paragraph 1(1) \u2013 definition of 'asset', 'disposal' and 'proceeds' \" in paragraph 2 of the BPR has been correct to paragraph 1) Home loans","slug":"bpr275-ita-%e2%80%8bsecurity-arrangements-in-respect-of-home-loans-gross-income-definition-section-24jb-asset-disposal-proceeds","term_group":2031,"term_order":"274","has_children":0,"group_order":438},{"term_id":2419,"name":"BPR276 (ITA) - Dividends tax and the most favoured nation clause in a tax treaty (Section 64G(3), section 108, SA-Sweden DTA, SA-Kuwait DTA)","slug":"bpr276-ita-dividends-tax-and-the-most-favoured-nation-clause-in-a-tax-treaty-section-64g3-section-108-sa-sweden-dta-sa-kuwait-dta","term_group":2031,"term_order":"275","has_children":0,"group_order":439},{"term_id":2420,"name":"BPR277 (ITA) - \u200bConsequences for employee share trust on unwinding of employee share scheme (Section 8C, paragraph 11A of Fourth Schedule, paragraphs 11(2)(j), 13(1)(a)(iiB), 38, 80 Eighth Schedule)","slug":"bpr277-ita-%e2%80%8bconsequences-for-employee-share-trust-on-unwinding-of-employee-share-scheme-section-8c-paragraph-11a-of-fourth-schedule-paragraphs-112j-131aiib-38-80-eighth-sch","term_group":2031,"term_order":"276","has_children":0,"group_order":440},{"term_id":2421,"name":"BPR278 (ITA) - Application of section 24JB to equity - linked notes ( \u201cGross income\u201d definition, section 11(a), section 23(g), section 24JB)","slug":"bpr278-ita-application-of-section-24jb-to-equity-linked-notes-gross-income-definition-section-11a-section-23g-section-24jb","term_group":2031,"term_order":"277","has_children":0,"group_order":441},{"term_id":2422,"name":"BPR279 (ITA) - Capital gains tax participation exemption in relation to controlled foreign companies (\"Connected person\" definition, section 9D, paragraph 64B(1) of Eighth Schedule)","slug":"bpr279-ita-capital-gains-tax-participation-exemption-in-relation-to-controlled-foreign-companies-connected-person-definition-section-9d-paragraph-64b1-of-eighth-schedule","term_group":2031,"term_order":"278","has_children":0,"group_order":442},{"term_id":2423,"name":"BPR280 (ITA) - \u200bDebt reduction, capital losses and corporate rules (Section 8(4)(a), section 19, section 47, paragraph 56 of Eighth Schedule)","slug":"bpr280-ita-%e2%80%8bdebt-reduction-capital-losses-and-corporate-rules-section-84a-section-19-section-47-paragraph-56-of-eighth-schedule","term_group":2031,"term_order":"279","has_children":0,"group_order":443},{"term_id":2424,"name":"BPR281 (ITA) - Disposal of a portion of land owned by a recreational club (Paragraph 65B of Eighth Schedule)","slug":"bpr281-ita-disposal-of-a-portion-of-land-owned-by-a-recreational-club-paragraph-65b-of-eighth-schedule","term_group":2031,"term_order":"280","has_children":0,"group_order":444},{"term_id":2425,"name":"BPR282 (ITA) - Deductibility of socio-economic and enterprise development expenditure (Section 11(a), section 23(g), definition of \"donation\" of section 55(1), section 58)","slug":"bpr282-ita-deductibility-of-socio-economic-and-enterprise-development-expenditure-section-11a-section-23g-definition-of-donation-of-section-551-section-58","term_group":2031,"term_order":"281","has_children":0,"group_order":445},{"term_id":2426,"name":"BPR283 (ITA) - \u200bIntra-group disposal of capital asset (Section 45(1)(a))","slug":"bpr283-ita-%e2%80%8bintra-group-disposal-of-capital-asset-section-451a","term_group":2031,"term_order":"282","has_children":0,"group_order":446},{"term_id":2427,"name":"BPR284 (ITA) - \u200bDebentures tracking the value of a reference asset (\u201cGross income\u201d, \"trading stock\", section 11(a), section 22(1)(a), section 24J, definition of \"covered person\" of 24JB(1))","slug":"bpr284-ita","term_group":2031,"term_order":"283","has_children":0,"group_order":447},{"term_id":2428,"name":"BPR285 (ITA) - This BPR was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4","slug":"bpr285-ita-initial-fee-paid-to-a-franchisor-section-11f","term_group":2031,"term_order":"284","has_children":0,"group_order":448},{"term_id":2429,"name":"BPR286 (ITA) - (This BPR was replaced on 24 November 2017 to provide for textual changes in the summary) Settling-in allowance","slug":"bpr286-ita-settling-in-allowance-income-definition-section-101nb-remuneration-definition-paragraph-21-of-fourth-schedule","term_group":2031,"term_order":"285","has_children":0,"group_order":449},{"term_id":2430,"name":"BPR287 (ITA) - Disposal of vacant land in exchange for shares (Section 42(1), paragraph (a) of definition of \"asset-for-share transaction\")","slug":"bpr287-ita-disposal-of-vacant-land-in-exchange-for-shares-section-421-paragraph-a-of-definition-of-asset-for-share-transaction","term_group":2031,"term_order":"286","has_children":0,"group_order":450},{"term_id":2431,"name":"BPR288 (ITA) - Consecutive asset for share transactions within 18 months (\"Trading stock\" definition, section 42(1), \"asset-for-share transaction\" definition, section 42(7))","slug":"bpr288-ita-consecutive-asset-for-share-transactions-within-18-months-trading-stock-definition-trading-stock-section-421-asset-for-share-transaction-definition-section","term_group":2031,"term_order":"287","has_children":0,"group_order":451},{"term_id":2432,"name":"BPR289 (ITA) - Base cost of loan claim and tax implications of acquisition transaction (Sections 10(1)(k), 24O, 45(4B), 64F(1)(a), 64G(2)(b), paragraphs 20(1)(a), 35(3)(a) of Eighth Schedule)","slug":"bpr289-ita-base-cost-of-loan-claim-and-tax-implications-of-acquisition-transaction-sections-101k-24o-454b-64f1a-64g2b-paragraphs-201a-353a-of-eighth-schedule","term_group":2031,"term_order":"288","has_children":0,"group_order":452},{"term_id":2433,"name":"BPR290 (ITA) - Distribution of shares to employee share scheme participants (Paragraph 38 of Eighth Schedule)","slug":"bpr290-ita-distribution-of-shares-to-employee-share-scheme-participants-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"289","has_children":0,"group_order":453},{"term_id":2434,"name":"BPR291 (ITA) - \u200bDeemed expenditure on meals and incidentals (Section 8(1)(a)(i)(bb), section 8(1)(c))","slug":"bpr291-ita-%e2%80%8bdeemed-expenditure-on-meals-and-incidentals-section-81aibb-section-81c","term_group":2031,"term_order":"290","has_children":0,"group_order":454},{"term_id":2435,"name":"BPR292 (ITA) - Tax consequences of a debt restructuring (Section 19, section 42, paragraph 12A, paragraph 38 of Eighth Schedule)","slug":"bpr292-ita-tax-consequences-of-a-debt-restructuring-section-19-section-42-paragraph-12a-paragraph-38-of-eighth-schedule","term_group":2031,"term_order":"291","has_children":0,"group_order":455},{"term_id":2436,"name":"BPR293 (ITA) (STT) - \u200bDisposal of shares by a non-resident individual (Section 9C, paragraph 2(1)(b), paragraph 2(2) of Eighth Schedule of ITA, section 2, section 6, section 7 of STT Act)","slug":"bpr293-ita-stt-%e2%80%8bdisposal-of-shares-by-a-non-resident-individual-section-9c-paragraph-21b-paragraph-22-of-eighth-schedule-of-ita-section-2-section-6-section-7-of-stt-act","term_group":2031,"term_order":"292","has_children":0,"group_order":456},{"term_id":2437,"name":"BPR294 (ITA) - \u200bAmalgamation transaction between non-resident companies (Section 44)","slug":"bpr294-ita-%e2%80%8bamalgamation-transaction-between-non-resident-companies-section-44","term_group":2031,"term_order":"293","has_children":0,"group_order":457},{"term_id":2438,"name":"BPR295 (ITA) - Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule)","slug":"bpr295-ita-distribution-in-specie-of-a-share-section-64f1b-section-64fa1a-paragraph-75-of-eighth-schedule","term_group":2031,"term_order":"294","has_children":0,"group_order":458},{"term_id":2439,"name":"BPR296 (ITA) - Disposal by a German Limited partnership of its assets to its sole member (\u201cCompany\u201d, \u201cforeign partnership\", \u201cperson\u201d definition, section 24H, paragraph 11(1) of Eighth Schedule)","slug":"bpr296-ita-disposal-by-a-german-limited-partnership-of-its-assets-to-its-sole-member-company-foreign-partnership-person-definition-section-24h-pa","term_group":2031,"term_order":"295","has_children":0,"group_order":459},{"term_id":2440,"name":"BPR297 (ITA) - Amalgamation transaction involving conversion of share block companies to private companies (\u201cDividend\u201d, \u201cREIT\u201d definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule)","slug":"bpr297-ita-amalgamation-transaction-involving-conversion-of-share-block-companies-to-private-companies-dividend-reit-definitions-section-25bb-section-44-pa","term_group":2031,"term_order":"296","has_children":0,"group_order":460},{"term_id":2441,"name":"BPR298 (ITA) - \u200bWaiver of debt (Section 55, section 58)","slug":"bpr298-ita-%e2%80%8bwaiver-of-debt-section-55-section-58","term_group":2031,"term_order":"297","has_children":0,"group_order":461},{"term_id":2442,"name":"BPR299 (ITA) - \u200bDividend distribution (\"Dividend\" definition)","slug":"bpr299-ita-%e2%80%8bdividend-distribution-dividend-definition","term_group":2031,"term_order":"298","has_children":0,"group_order":462},{"term_id":2443,"name":"BPR300 (ITA) - \u200bIntra-group transaction - conversion of debt to equity (\u201cForeign dividend\u201d, sections 10B(2)(a), 44(5), 45, \u201cbase cost\u201d, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule)","slug":"bpr300-ita-%e2%80%8bintra-group-transaction-conversion-of-debt-to-equity-foreign-dividend-sections-10b2a-445-45-base-cost-paragraphs-12a-201a","term_group":2031,"term_order":"299","has_children":0,"group_order":463},{"term_id":2444,"name":"BPR301 (ITA) - \u200bTaxation of dividends received by borrower under securities lending arrangement (\u201cGross income\u201d, \u201cincome\u201d definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F)","slug":"bpr301-ita-%e2%80%8btaxation-of-dividends-received-by-borrower-under-securities-lending-arrangement-gross-income-income-definitions-sections-92a-101k","term_group":2031,"term_order":"300","has_children":0,"group_order":464},{"term_id":2445,"name":"BPR302 (ITA) (STT) - \u200bCorporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act)","slug":"bpr302-ita-%e2%80%8bcorporate-restructuring-and-unbundling-of-listed-shares-sections-24ba-40ca-414-42-45-46-47-paragraphs-12-751a-of-eighth-schedule-of-ita-section-81a-of-stt-a","term_group":2031,"term_order":"301","has_children":0,"group_order":465},{"term_id":2446,"name":"BPR303 (ITA) (STT) - \u200bTax implications of a group restructuring transaction (Section 19, section 24J(2), paragraph 12A, paragraph 20(1) of Eighth Schedule of ITA, section 2, section 6 of STT Act)","slug":"bpr303-ita-stt-%e2%80%8btax-implications-of-a-group-restructuring-transaction-section-19-section-24j2-paragraph-12a-paragraph-201-of-eighth-schedule-of-ita-section-2-section-6-of-stt-a","term_group":2031,"term_order":"302","has_children":0,"group_order":466},{"term_id":2447,"name":"BPR304 (ITA) - \u200bDebt reduction and subsequent liquidation of debtor (Section 8(4)(a), 19, 24J(4A), 36(11), \"expenditure\u201d definition, paragraphs 12A, 20(1)(a) of Eighth Schedule)","slug":"bpr304-ita-%e2%80%8bdebt-reduction-and-subsequent-liquidation-of-debtor-section-84a-19-24j4a-3611-expenditure-definition-paragraphs-12a-201a-of-eighth-schedule","term_group":2031,"term_order":"303","has_children":0,"group_order":467},{"term_id":2448,"name":"BPR305 (ITA) - Registration of units in the name of the beneficial owners (Section 54, paragraph 2 of Eighth Schedule)","slug":"bpr305-ita-registration-of-units-in-the-name-of-the-beneficial-owners-section-54-paragraph-2-of-eighth-schedule","term_group":2031,"term_order":"304","has_children":0,"group_order":468},{"term_id":2449,"name":"BPR306 (ITA) - \u200bDonation to a special trust (Section 54, section 55)","slug":"bpr306-ita-%e2%80%8bdonation-to-a-special-trust-section-54-section-55","term_group":2031,"term_order":"305","has_children":0,"group_order":469},{"term_id":2450,"name":"BPR307 (ITA) - \u200bRelief from double taxation of interest (Section 108, SA-Brazil DTA)","slug":"bpr307-ita-%e2%80%8brelief-from-double-taxation-of-interest-section-108-sa-brazil-dta","term_group":2031,"term_order":"306","has_children":0,"group_order":470},{"term_id":2451,"name":"BPR308 (ITA) - \u200bAssumption of contingent liabilities and the cession of a right of recovery (\"Gross income\" definition, section 37, paragraph 35 of Eighth Schedule)","slug":"bpr308-ita-%e2%80%8bassumption-of-contingent-liabilities-and-the-cession-of-a-right-of-recovery-gross-income-definition-section-37-paragraph-35-of-eighth-schedule","term_group":2031,"term_order":"307","has_children":0,"group_order":471},{"term_id":2452,"name":"BPR309 (ITA) - \u200bDisposal of an asset by a public benefit organisation (PBO) (\"Gross income\" definition, paragraph 63A of Eighth Schedule)","slug":"bpr309-ita-%e2%80%8bdisposal-of-an-asset-by-a-public-benefit-organisation-pbo-gross-income-definition-paragraph-63a-of-eighth-schedule","term_group":2031,"term_order":"308","has_children":0,"group_order":472},{"term_id":2453,"name":"BPR310 (ITA) (VAT) - \u200bCustomer loyalty programme (Section 11(a), section 23(g) of ITA, \"consideration\" definition, section 7(1)(a), section 10(23) of VAT Act)","slug":"bpr310-ita-vat-%e2%80%8bcustomer-loyalty-programme-section-11a-section-23g-of-ita-consideration-definition-section-71a-section-1023-of-vat-act","term_group":2031,"term_order":"309","has_children":0,"group_order":473},{"term_id":2454,"name":"BPR311 (ITA) - \u200bPhotovoltaic solar energy plants (Section 12B)","slug":"bpr311-ita-%e2%80%8bphotovoltaic-solar-energy-plants-section-12b","term_group":2031,"term_order":"310","has_children":0,"group_order":474},{"term_id":2455,"name":"BPR312 (ITA) - \u200bTax implications of the variation of employment contracts (\"Gross income\" definition, section 11(a), section 23(g); section 11(cA), section 11(nA), section 23H)","slug":"bpr312-ita-%e2%80%8btax-implications-of-the-variation-of-employment-contracts-gross-income-definition-section-11a-section-23g-section-11ca-section-11na-section-23h","term_group":2031,"term_order":"311","has_children":0,"group_order":475},{"term_id":2456,"name":"BPR313 (ITA) - \u200bForeign share buyback (\u201cForeign dividend\u201d definition, \u201cforeign return of capital\u201d definition, section 10B(2)(a), paragraph 20(1)(a), paragraph 64B(4) of Eighth Schedule)","slug":"bpr313-ita-%e2%80%8bforeign-share-buyback-foreign-dividend-definition-foreign-return-of-capital-definition-section-10b2a-paragraph-201a-paragraph-6","term_group":2031,"term_order":"312","has_children":0,"group_order":476},{"term_id":2457,"name":"BPR314 (ITA) - \u200bVenture capital company \u2013 investment in hotel development (\u201cControlled group company\u201d, \"hotel keeper\u201d, section 12J(6A) \u201cimpermissible trade\u201d, \u201cqualifying company\u201d, \u201cqualifying share\u201d)","slug":"bpr314-ita-%e2%80%8bventure-capital-company-investment-in-hotel-development-controlled-group-company-hotel-keeper-section-12j6a-impermissible-tr","term_group":2031,"term_order":"313","has_children":0,"group_order":477},{"term_id":2458,"name":"BPR315 (ITA) - \u200bFuture expenditure (Section 24C)","slug":"bpr315-ita-%e2%80%8bfuture-expenditure-section-24c","term_group":2031,"term_order":"314","has_children":0,"group_order":478},{"term_id":2463,"name":"BPR316 (ITA) (VAT) - Amalgamation of companies in terms of business rescue plan\u200b (Section 44 of ITA, section 8(25) of VAT Act)","slug":"bpr316-ita-vat-amalgamation-of-companies-in-terms-of-business-rescue-plan%e2%80%8b-section-44-of-ita-section-825-of-vat-act","term_group":2031,"term_order":"315","has_children":0,"group_order":479},{"term_id":2464,"name":"BPR317 (ITA) (VAT) - \u200bDisposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act)","slug":"bpr317-ita-%e2%80%8bdisposal-of-business-by-way-of-asset-for-share-transaction-section-7b-section-11a-section-42-of-ita-section-825-section-163-of-vat-act","term_group":2031,"term_order":"316","has_children":0,"group_order":480},{"term_id":2465,"name":"BPR318 (ITA) (STT) - \u200bCorporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44)","slug":"bpr318-ita-stt-%e2%80%8bcorporatisation-of-a-collective-investment-scheme-in-property-by-way-of-an-asset-for-share-transaction-followed-by-an-amalgamation-transaction-section-42-section-44","term_group":2031,"term_order":"317","has_children":0,"group_order":481},{"term_id":2466,"name":"BPR319 (ITA) (VAT) (STT) - Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b))","slug":"bpr319-ita-vat-stt-tax-implications-of-group-restructuring-transactions-section-7b2b-101ki-11a-228bii-23g-42-456e-47-64f1a-64fa1b-64g2b","term_group":2031,"term_order":"318","has_children":0,"group_order":482},{"term_id":2482,"name":"BPR320 (ITA) (VAT) (STT) (TDA) - \u200bConversion of association to private company (\u201cCompany\u201d definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act)","slug":"bpr320-ita-vat-stt-tda-%e2%80%8bconversion-of-association-to-private-company-company-definition-sections-11a-411-44-56-section-825-of-vat-act","term_group":2031,"term_order":"319","has_children":0,"group_order":483},{"term_id":2483,"name":"BPR321 (ITA) - \u200bSurplus retirement fund assets ( \u201cGross income\u201d definition, section 11(a))","slug":"brp-321-ita-%e2%80%8bsurplus-retirement-fund-assets-gross-income-definition-section-11a","term_group":2031,"term_order":"320","has_children":0,"group_order":484},{"term_id":2485,"name":"BPR322 (ITA) - (This BPR was replaced on 31 July to provide for textual changes - see paragraph 4, last paragraph and deletion of the rulings in paragraph 6b) and 6c)) Equity linked note","slug":"bpr322-ita-equity-linked-note-gross-income-definition-sections-11a-24j-disposal-base-costs-definitions-paragraph-201-paragraph-351","term_group":2031,"term_order":"321","has_children":0,"group_order":485},{"term_id":2487,"name":"BPR323 (ITA) - Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule)","slug":"bpr323-ita-debt-reduction-by-means-of-set-off-section-19-paragraph-12a-of-eighth-schedule","term_group":2031,"term_order":"322","has_children":0,"group_order":486},{"term_id":2490,"name":"BPR324 (ITA) - Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule)","slug":"bpr324-ita-disposal-and-acquisition-of-shares-by-a-public-benefit-organisation-pbo-sections-101cn-25b-30-64f-paragraphs-201a-63a-of-eighth-schedule","term_group":2031,"term_order":"323","has_children":0,"group_order":487},{"term_id":2491,"name":"BPR325 (ITA) - Liquidation distribution and amalgamation transaction between non-resident companies (Sections 9D(2A), 9H, 44, 47, paragraph 43A of Eighth Schedule)","slug":"bpr325-ita-liquidation-distribution-and-amalgamation-transaction-between-non-resident-companies-sections-9d2a-9h-44-47-paragraph-43a-of-eighth-schedule","term_group":2031,"term_order":"324","has_children":0,"group_order":488},{"term_id":2492,"name":"BPR326 (ITA) - Group restructuring transactions in a foreign jurisdiction (\u201cTrading stock\u201d, \"asset-for-share transaction\", \"liquidation distribution\u201d definitions, section 42, 47(1))","slug":"bpr326-ita-group-restructuring-transactions-in-a-foreign-jurisdiction","term_group":2031,"term_order":"325","has_children":0,"group_order":489},{"term_id":2493,"name":"BPR327 (ITA) - \u200bTax implications of a group restructuring (Sections 10(1)(k)(i), 45(3A), 64F(1)(a), 64G(2)(b), paragraphs 3, 20(1), 35(3)(a) of Eighth Schedule)","slug":"bpr327-ita-%e2%80%8btax-implications-of-a-group-restructuring-sections-101ki-453a-64f1a-64g2b-paragraphs-3-201-353a-of-eighth-schedule","term_group":2031,"term_order":"326","has_children":0,"group_order":490},{"term_id":2494,"name":"BPR328 (ITA) - \u200bConsecutive asset-for-share transactions (Section 42, \u201casset-for-share transaction\u201d definition)","slug":"bpr328-ita-%e2%80%8bconsecutive-asset-for-share-transactions-section-42-asset-for-share-transaction-definition","term_group":2031,"term_order":"327","has_children":0,"group_order":491},{"term_id":2495,"name":"BPR329 (ITA) - \u200bTax consequences of intra-group restructuring and sale of assets to third party (\u201cGross income\u201d, \u201ctrading stock\u201d, \u201casset\u201d, \u201ccapital asset\u201d, \u201ctrading stock\u201d definitions, section 45)","slug":"bpr329-ita-%e2%80%8btax-consequences-of-intra-group-restructuring-and-sale-of-assets-to-third-party-gross-income-trading-stock-asset","term_group":2031,"term_order":"328","has_children":0,"group_order":492},{"term_id":2496,"name":"BPR330 (ITA) - \u200bDistributions of dividends and other amounts from a trust to beneficiaries on termination of employment ( \u201cGross income\u201d, \"remuneration\" definitions, section 8C, 10(1)(k)(i))","slug":"bpr330-ita-%e2%80%8bdistributions-of-dividends-and-amounts-from-a-trust-to-beneficiaries-on-termination-of-employment-gross-income-remuneration-definitions-section-8c-101","term_group":2031,"term_order":"329","has_children":0,"group_order":493},{"term_id":2498,"name":"BPR331 (ITA) - De-grouping charge (Section 45(4)(b))","slug":"bpr331-ita-de-grouping-charge-section-454b","term_group":2031,"term_order":"330","has_children":0,"group_order":494},{"term_id":2499,"name":"BPR332 (ITA) (STT) - Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company (\u201cDividend\" definition, section 46, paragraph 11 of Eighth Schedule)","slug":"bpr332-ita-stt-unbundling-and-subsequent-issue-of-listed-shares-by-non-resident-subsidiary-of-resident-holding-company-dividend-definition-section-46-paragraph-11-of-eighth-schedule","term_group":2031,"term_order":"331","has_children":0,"group_order":495},{"term_id":2500,"name":"BPR333 (ITA) - Venture capital company \u2013 Investment in farming operations (Section 12J, \u201cimpermissible trade\" definition)","slug":"bpr333-ita-venture-capital-company-investment-in-farming-operations-section-12j-impermissible-trade-definition","term_group":2031,"term_order":"332","has_children":0,"group_order":496},{"term_id":2501,"name":"BPR334 (ITA) - \u200bWaiver of loan claims by the settlor of a trust (Sections 54, 55, 64(1)(a), paragraphs 12A, 20(3)(b), 39, 56 of Eighth Schedule)","slug":"bpr334-ita-%e2%80%8bwaiver-of-loan-claims-by-the-settlor-of-a-trust-sections-54-55-641a-paragraphs-12a-203b-39-56-of-eighth-schedule","term_group":2031,"term_order":"333","has_children":0,"group_order":497},{"term_id":2502,"name":"BPR335 (STT) - \u200bSTT exemption for foreign governments (Section 8(1)(k))","slug":"bpr335-stt-%e2%80%8bstt-exemption-for-foreign-governments-section-81k","term_group":2031,"term_order":"334","has_children":0,"group_order":498},{"term_id":2503,"name":"BPR336 (ITA) (STT) - \u200bLiquidation Distribution (\"Gross income\" definition, sections 10(1)(k)(i), 47, 64G(2)(b), paragraphs 11(2), 12A(6), 43A, 77 of Eighth Schedule, section 8(1)(a)(v) of STT Act)","slug":"bpr336-ita-stt-%e2%80%8bliquidation-distribution-gross-income-definition-sections-101ki-47-64g2b-paragraphs-112-12a6-43a-77-of-eighth-schedule-section-81av-of-st","term_group":2031,"term_order":"335","has_children":0,"group_order":499},{"term_id":2504,"name":"BPR337 (ITA) - Amalgamation transactions involving the assumption of liabilities only (Section 44)","slug":"bpr337-ita-amalgamation-transactions-involving-the-assumption-of-liabilities-only-section-44","term_group":2031,"term_order":"336","has_children":0,"group_order":500},{"term_id":2505,"name":"BPR338 (ITA) - Donations of money made to a public benefit organisation at a fundraising event (Section 18A)","slug":"bpr338-ita-donations-of-money-made-to-a-public-benefit-organisation-at-a-fundraising-event-section-18a","term_group":2031,"term_order":"337","has_children":0,"group_order":501},{"term_id":2547,"name":"BPR339 (ITA) (STT) - \u200bTransfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act)","slug":"bpr339-ita-stt-%e2%80%8btransfer-of-listed-shares-to-a-collective-investment-scheme-in-exchange-for-participatory-interests-section-9c-42-of-income-tax-act-section-8-of-stt-act","term_group":2031,"term_order":"338","has_children":0,"group_order":502},{"term_id":2548,"name":"BPR340 (ITA) - Share buy-back at nominal value (\"Dividend\", \u201cgross income\u201d definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule)","slug":"bpr340-ita-share-buy-back-at-nominal-value-dividend-gross-income-definition-section-551-581-paragraph-111a-112b-381-of-eighth-schedule","term_group":2031,"term_order":"339","has_children":0,"group_order":503},{"term_id":2549,"name":"BPR341 (ITA) - \u200bDistribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule)","slug":"bpr341-ita-%e2%80%8bdistribution-of-a-bank-account-as-dividend-in-specie-section-47-paragraph-43a-of-eighth-schedule","term_group":2031,"term_order":"340","has_children":0,"group_order":504},{"term_id":2550,"name":"BPR342 (ITA) - \u200bDonation by a resident to a foreign trust of property received from another foreign trust (\"Gross income\" definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule)","slug":"bpr342-ita-%e2%80%8bdonation-by-a-resident-to-a-foreign-trust-of-property-received-from-another-foreign-trust-gross-income-definition-section-25b-26a-561gii-paragraph-80-of-eighth-sch","term_group":2031,"term_order":"341","has_children":0,"group_order":505},{"term_id":2584,"name":"BPR343 (ITA) - \u200bDonations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA)","slug":"bpr343-ita-%e2%80%8bdonations-tax-implications-subscribing-for-shares-at-a-discount-section-55-section-58-of-ita","term_group":2031,"term_order":"342","has_children":0,"group_order":506},{"term_id":2585,"name":"BPR344 (ITA) (STT) - \u200bTransfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule)","slug":"bpr344-ita-stt-%e2%80%8btransfer-of-listed-financial-instruments-to-collective-investment-schemes-in-exchange-for-participatory-interests-section-42-paragraph-20-61-of-eighth-schedule","term_group":2031,"term_order":"343","has_children":0,"group_order":507},{"term_id":2586,"name":"BPR345 (ITA) (STT) - \u200bAsset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)","slug":"bpr345-ita-stt-%e2%80%8basset-for-share-transactions-followed-by-an-unbundling-transaction-and-a-sale-of-shares-to-a-third-party-sections-24ba-42-46-of-ita","term_group":2031,"term_order":"344","has_children":0,"group_order":508},{"term_id":2587,"name":"BPR346 (ITA) - \u200bTax implications resulting from the elimination of intra-group loans (Section 19, 64F(1)(a) of ITA)","slug":"bpr346-ita-%e2%80%8btax-implications-resulting-from-the-elimination-of-intra-group-loans-section-19-64f1a-of-ita","term_group":2031,"term_order":"345","has_children":0,"group_order":509},{"term_id":2588,"name":"BPR347 (ITA) (VAT) (STT) - \u200bWhen the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief (Section 47 of ITA, section 8(25) of VAT Act)","slug":"bpr347-ita-vat-stt-%e2%80%8bwhen-the-temporary-setting-aside-of-voluntary-liquidation-proceedings-will-not-jeopardise-roll-over-relief-section-47-of-ita-section-825-of-vat-act","term_group":2031,"term_order":"346","has_children":0,"group_order":510},{"term_id":2589,"name":"BPR348 (ITA) - \u200bIncome tax consequences for a public benefit organisation (PBO) lending funds to qualifying entrepreneurs (Section 10(1)(cN) of ITA)","slug":"bpr348-ita-%e2%80%8bincome-tax-consequences-for-a-public-benefit-organisation-pbo-lending-funds-to-qualifying-entrepreneurs-section-101cn-of-ita","term_group":2031,"term_order":"347","has_children":0,"group_order":511},{"term_id":2631,"name":"BPR349 (ITA) - Acquisition of equity shares in non-resident REIT (\"Foreign dividend\", \"foreign partnership\", \"beneficial owner\" definition, section 10B, 64D, 64F, 64G)","slug":"bpr349-ita-acquisition-of-equity-shares-in-non-resident-reit-foreign-dividend-foreign-partnership-beneficial-owner-definition-section-10b-64d-64f-64g","term_group":2031,"term_order":"348","has_children":0,"group_order":512},{"term_id":2632,"name":"BPR350 (ITA) - Vesting of a capital gain in a trust beneficiary and deferral of its payment (Section 7C, paragraph 80(2) of Eighth Schedule)","slug":"bpr350-ita-vesting-of-a-capital-gain-in-a-trust-beneficiary-and-deferral-of-its-payment-section-7c-paragraph-802-of-eighth-schedule","term_group":2031,"term_order":"349","has_children":0,"group_order":513},{"term_id":2633,"name":"BPR351 (ITA) (STT) - Waiver of an intra group loan to, and subsequent liquidation distribution by a subsidiary (Section 10(1)(k), 47, 64FA, paragraph 12A, 43A of Eighth Schedule, section 8 of STT Act)","slug":"bpr351-ita-stt-waiver-of-an-intra-group-loan-to-and-subsequent-liquidation-distribution-by-a-subsidiary-section-101k-47-64fa-paragraph-12a-43a-of-eighth-schedule-section-8-of-stt-act","term_group":2031,"term_order":"350","has_children":0,"group_order":514},{"term_id":2634,"name":"BPR352 (ITA) - Taxation of employees participating in an option programme (\"Gross income\" definition, section 8C, paragraph 58 of Eighth Schedule)","slug":"bpr352-ita-taxation-of-employees-participating-in-an-option-programme-gross-income-definition-section-8c-paragraph-58-of-eighth-schedule","term_group":2031,"term_order":"351","has_children":0,"group_order":515},{"term_id":2635,"name":"BPR353 (MPRA) - \u200bLinear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA)","slug":"bpr353-mpra-%e2%80%8blinear-adjustment-of-gross-sales-of-unrefined-mineral-resource-section-62-6a-schedule-2-of-mpra","term_group":2031,"term_order":"352","has_children":0,"group_order":516},{"term_id":2636,"name":"BPR354 (ITA) - \u200bCash grants to employee incentive trust and transfer of share awards to qualifying employees (\"Gross income\" definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule)","slug":"bpr354-ita-%e2%80%8bcash-grants-to-employee-incentive-trust-and-transfer-of-share-awards-to-qualifying-employees-gross-income-definition-section-11a-23h-paragraph-11-64e-of-eighth-schedul","term_group":2031,"term_order":"353","has_children":0,"group_order":517},{"term_id":2692,"name":"BPR355 (ITA) - \u200bAccrual of pension payments to a resident from a foreign pension fund (\"Gross income\" definition, section 10(1)(gC)(ii))","slug":"bpr355-ita-%e2%80%8baccrual-of-pension-payments-to-a-resident-from-a-foreign-pension-fund-gross-income-definition-section-101gcii","term_group":2031,"term_order":"354","has_children":0,"group_order":518},{"term_id":2693,"name":"BPR356 (ITA) - \u200bPreference share \u2013 hybrid equity instrument and third-party backed share (\"Equity share\", \"controlling group company\", \"equity instrument\", \"financial instrument\" definitions)","slug":"bpr356-ita-%e2%80%8bpreference-share-hybrid-equity-instrument-and-third-party-backed-share-equity-share-controlling-group-company-equity-instrument-financial-instrument-defin","term_group":2031,"term_order":"355","has_children":0,"group_order":519},{"term_id":2714,"name":"BPR357 (ITA) - \u200bDonations to a foreign trust of property situated outside the Republic (Section 56)","slug":"bpr357-ita-%e2%80%8bdonations-to-a-foreign-trust-of-property-situated-outside-the-republic-section-56","term_group":2031,"term_order":"356","has_children":0,"group_order":520},{"term_id":2715,"name":"BPR358 (ITA) - \u200bAmalgamation of short and long-term insurers (Sections 11(a), 28, 44)","slug":"bpr358-ita-%e2%80%8bamalgamation-of-short-and-long-term-insurers-sections-11a-28-44","term_group":2031,"term_order":"357","has_children":0,"group_order":521},{"term_id":2716,"name":"BPR359 (ITA) - \u200bTransfer of reinsurance business from a resident company to a local branch of a foreign company (\"Gross income\" definition, section 11(a), 28)","slug":"bpr359-ita-%e2%80%8btransfer-of-reinsurance-business-from-a-resident-company-to-a-local-branch-of-a-foreign-company-gross-income-definition-section-11a-28","term_group":2031,"term_order":"358","has_children":0,"group_order":522},{"term_id":2717,"name":"BPR360 (ITA) - 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