Legal Counsel – Interpretation and Rulings – Binding Private Rulings 401–420

18 November 2025 – Publication of the following Binding Private Rulings:

• Binding Private Ruling 420 – Application of section 8EA(3)
• Binding Private Ruling 419 – Corporate restructuring – Amalgamation transaction
• Binding Private Ruling 418 – Asset-for-share transfer involving close corporation