Binding General Rulings (BGRs)

A Binding General Ruling (BGR) is issued on matters of general interest or importance and clarifies the Commissioner’s application or interpretation of the tax law relating to these matters.

The BGRs are accessible through the navigation pane above.

A Register of all Binding General Rulings has been compiled for ease of reference, providing an overview of all BGRs, followed by BGRs organised according to tax type. 
Comments on any of these BGRs may be submitted to [email protected]. Please indicate the following in the subject line: Comments on BGR … (add the number of the specific ruling).

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