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 200 | Source of income of commission payable to non-resident junket agents |
| BPR 199 | Exemption from income tax of dividends received by virtue of restricted equity instruments |
| BPR 198 | Distribution of a debit loan account in anticipation of deregistration of a company |
| BPR 197 | Exemption from donations tax and net value of an estate |
| BPR 196 | Employees’ Tax: Monthly pension benefits in respect of foreign services rendered The guidance contained in this ruling is affected by subsequent law changes. |
| BPR 195 | Securities transfer tax exemption where election has been made that section 42 will not apply |
| BPR 194 | Disposal of shares through a share buy-back and a donation |
| BPR 193 | Debt reduction by way of set-off |
| BPR 192 | Cross border interest-free loan and withholding tax on interest |
| BPR 191 | Refinancing of debt through preference share funding Some guidance contained in this ruling may be affected by subsequent law changes. Refer to the definition of “qualifying purpose” in section 8EA. |
| BPR 190 | Notional Funding Arrangement: The issue and potential repurchase of ordinary shares |
| BPR 189 | Acquisition of shares subject to suspensive conditions |
| BPR 188 | Conversion of a public benefit organisation to a for-profit company |
| BPR 187 | Waiver of an intra-group loan that funded the acquisition of a mining operation |
| BPR 186 | Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities |
| BPR 185 | Corporate Rules: Disposal of assets and liabilities as part of a group restructure |
| BPR 184 | Asset-for-Share Transaction |
| BPR 183 | Employee Housing Scheme |
| BPR 182 | Waiver of debt that funded mining capital expenditure |
| BPR 181 | Withholding tax on interest re foreign government |
