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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 |
|---|---|
| Improvements effected on land not owned by taxpayer | |
| Single premium life insurance policy issued by an off-shore insurer | |
| International corporate restructuring | |
| Improvements on land by sub-lessee under a sub-lease | |
Financial instruments not issued by a “listed company” as defined; Application of the words “for investment purposes” | |
| Debt purchase transactions | |
| Receipts of an incentive trust and vesting of shares in qualifying employees Some of the guidance contained in this ruling is affected by subsequent law changes. Refer to BPR 354. | |
| Repayment of shareholder loan from proceeds of a new issue of ordinary shares | |
| Plant used in the production of renewable energy | |
| Amalgamation transaction The principle confirmed in this ruling has been reviewed. This ruling should not be relied upon by anyone other than the Applicant(s) or class members to whom it was issued. | |
| Definition of unrestricted equity instrument | |
| Commercial building allowance | |
| BPR 168 | Corporate rule: Disposal of assets within 18 months of acquisition |
Debentures tracking the value of a reference asset | |
| Change of place of incorporation (domicile) of a controlled foreign company | |
| Letting of accommodation where the provision of meals is outsourced | |
Buyback of shares at a purchase price in excess of their market value | |
Interest on replacement loans and proceeds arising from a share repurchase | |
Sale of an oil and gas right | |
Employee share ownership plan |
