Binding private Rulings - BPR 341-360
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 341 |
Distribution of a bank account as dividend in specie |
| BPR 342 |
Donation by a resident to a foreign trust of property received from another foreign trust |
| BPR 343 |
Donations tax implications subscribing for shares at a discount |
| BPR 344 |
Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests |
| BPR 345 |
Asset-for-share transactions followed by an unbundling transaction and a sale of shares to a third party |
| BPR 346 |
Tax implications resulting from the elimination of intra-group loans |
BPR 347
New! |
When the temporary setting aside of voluntary liquidation proceedings will not jeopardise roll-over relief |