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News & Press: Capital Gains Tax

BPR 133: Transfer of a residence out of a company to a natural person

Thursday, 17 January 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS recently issued Binding Private Ruling (BPR) 133.

This ruling deals with the capital gains tax and transfer duty consequences, for both the transferor and transferee, in respect of a residence to be transferred out of a company to a natural person who is a qualified transferee for purposes of the relief measures provided for under the relevant legislation.

Please click here to download BPR 133.


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