SARS-General3

Binding Private Ruling – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests

15 September 2022

Income Tax Act, 1962, and Securities Transfer Tax Act, 2007

  • BPR 378 – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests

This binding private ruling is valid for a period of three years from 10 May 2022.

What are Binding Private Rulings?

Binding Private Rulings (BPR) are issued in favour of an applicant (or applicants) and cannot be applied in general by other taxpayers.

They determine how SARS interpret and apply the relevant tax law’s provisions in relation to a proposed transaction.

You can read the BPR here.

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