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BPR 140: unbundling transactions

Wednesday, 27 March 2013   (0 Comments)
Posted by: Herman van Dyk
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By SARS Legal & Policy

Binding Private Ruling (BPR) 140 was issued by SARS on 27 March 2013.

This ruling deals with an unbundling transaction with specific reference to the application of section 46(1), (7) and (8) of the Act and is valid for two years from 8 February 2013.

Please click here to download BPR 140.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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