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.
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The rest of the BPRs may be accessed by navigating the pane above.
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| Number | ​Subject |
|---|---|
| ​BPR 280 | ​Debt reduction, capital losses and corporate rules |
| BPR 279 | ​Capital gains tax participation exemption in relation to controlled foreign companies |
| ​BPR 278 | ​Application of section 24JB to equity – linked notes |
| ​BPR 277 | ​Consequences for an employee share trust on the unwinding of an employee share incentive scheme |
| BPR 276 | ​Dividends tax and the most favoured nation clause in a tax treaty |
| ​BPR 275 | ​Security arrangements in respect of home loans |
| ​​BPR 274 | ​Venture capital company investing in a company providing and expanding plants for the generation of solar electricity |
| ​​BPR 273 | ​Waiver of a contractual right |
| ​BPR 272 | ​Deduction of expenditure incurred to acquire land development rights |
| ​BPR 271 | ​Acquisition of leased property by the lessee pursuant to a liquidation distribution |
| BPR 270 | ​Restructuring of property portfolio under the corporate rules |
| ​​BPR 269 | ​Income tax consequences of a share buy-back between two controlled foreign companies |
| ​​BPR 268 | ​Corrective payments |
| ​BPR 267 | ​Dividends tax and the most favoured nation clause in a tax treaty |
| BPR 266 | ​Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note |
| ​​BPR 265 | ​Amalgamation transaction |
| ​​BPR 264 | ​Venture capital company shares |
| ​BPR 263 | ​Hybrid interest |
| BPR 262 | ​Employer-provided transport service |
| ​Repurchase of restricted equity instruments |
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