Binding private Rulings - BPR 261-280

A Binding Private Ruling (BPR) is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the tax laws relating to a specific proposed transaction.
 
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Number ​Subject
​Repurchase of restricted equity instruments
BPR 262 ​Employer-provided transport service
BPR 263 ​Hybrid interest
​​BPR 264 ​Venture capital company shares
​​BPR 265 ​Amalgamation transaction
BPR 266 ​Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note
BPR 267 ​Dividends tax and the most favoured nation clause in a tax treaty
​​BPR 268 ​Corrective payments
​​BPR 269 ​Income tax consequences of a share buy-back between two controlled foreign companies
BPR 270 ​Restructuring of property portfolio under the corporate rules
BPR 271 ​Acquisition of leased property by the lessee pursuant to a liquidation distribution
BPR 272 ​Deduction of expenditure incurred to acquire land development rights
​​BPR 273 ​Waiver of a contractual right
​​BPR 274 ​Venture capital company investing in a company providing and expanding plants for the generation of solar electricity
BPR 275 ​Security arrangements in respect of home loans

BPR 275 was replaced on 7 August 2017. The reference to "paragraph 1(1) – definition of 'asset', 'disposal' and 'proceeds' " in paragraph 2 of the BPR has been correct to paragraph 1.
BPR 276 ​Dividends tax and the most favoured nation clause in a tax treaty
BPR 277 ​Consequences for an employee share trust on the unwinding of an employee share incentive scheme
BPR 278 ​Application of section 24JB to equity - linked notes
BPR 279 ​Capital gains tax participation exemption in relation to controlled foreign companies
BPR 280 ​Debt reduction, capital losses and corporate rules

Last Updated: 24/11/2017 2:25 PM     print this page
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