Binding private Rulings - BPR 281-300

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.
The rest of the BPRs may be accessed by navigating the pane above.
Number ​Subject
BPR 281 ​Disposal of a portion of land owned by a recreational club
BPR 282 ​Deductibility of socio-economic and enterprise development expenditure
BPR 283 ​Intra-group disposal of capital asset
BPR 284 ​Debentures tracking the value of a reference asset
​BPR 285 ​Initial fee paid to a franchisor

BPR 285  was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4.
BPR 286​ Settling-in allowance

BPR 286 was replaced on 24 November 2017 to provide for textual changes in the Summary.
BPR 287​ ​Disposal of vacant land in exchange for shares
BPR 288 ​Consecutive asset for share transactions within 18 months
​​BPR 289 ​Base cost of loan claim and tax implications of acquisition transaction
BPR 290 ​Distribution of shares to employee share scheme participants
BPR 291 ​Deemed expenditure on meals and incidentals
BPR 292 ​Tax consequences of a debt restructuring
BPR 293 ​Disposal of shares by a non-resident individual
​​BPR 294 ​Amalgamation transaction between non-resident companies
​​BPR 295 ​Distribution in specie of a share
​​​BPR 296 ​Disposal by a German Limited partnership of its assets to its sole member
​​​BPR 297 ​Amalgamation transaction involving conversion of share block companies to private companies
BPR 298 ​Waiver of debt
BPR 299 ​Dividend distribution
BPR 300 ​Intra-group transaction and conversion of debt to equity
Last Updated: 14/02/2019 3:58 PM     print this page
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