BPR345 (ITA) (STT) – Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party (Sections 24BA, 42, 46 of ITA)
BPR344 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Section 42, paragraph 20, 61 of Eighth Schedule)
BPR343 (ITA) – Donations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA)
BGR54 (ITA) – Unbundling of unlisted company: Impact of non-qualifying shareholders (Section 46 of ITA)
BGR53 (ITA) – Rules for the taxation of interest payable by SARS under section 7E
BCR70 (ITA) (STT) – Recipients of shares in an “unbundled” company (Section 46 of ITA, section 8(1)(a)(iv) of STT Act)
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)
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)
Schedule 1 (Customs Act) – Part 3F – Environmental Levy on Carbon Emissions (C&E 1.3F)
Schedule 1 (Customs Act) – Part 3F – Environmental Levy on Carbon Emissions (C&E 1.3F)