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 300 | ​Intra-group transaction and conversion of debt to equity |
| ​BPR 299 | ​Dividend distribution |
| ​BPR 298 | ​Waiver of debt |
| ​​​BPR 297 | ​Amalgamation transaction involving conversion of share block companies to private companies |
| ​​​BPR 296 | ​Disposal by a German Limited partnership of its assets to its sole member |
| ​​BPR 295 | ​Distribution in specie of a share |
| ​​BPR 294 | ​Amalgamation transaction between non-resident companies |
| ​BPR 293 | ​Disposal of shares by a non-resident individual |
| ​BPR 292 | ​Tax consequences of a debt restructuring |
| ​BPR 291 | ​Deemed expenditure on meals and incidentals |
| ​BPR 290 | ​Distribution of shares to employee share scheme participants |
| ​​BPR 289 | ​Base cost of loan claim and tax implications of acquisition transaction |
| ​BPR 288 | ​Consecutive asset for share transactions within 18 months |
| BPR 287​ | ​Disposal of vacant land in exchange for shares |
| BPR 286 | Settling-in allowance Replaced on 24 November 2017 to provide for textual changes in the Summary. |
| BPR 285 | Initial fee paid to a franchisor Replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4. |
| BPR 284 | ​Debentures tracking the value of a reference asset |
| ​BPR 283 | ​Intra-group disposal of capital asset |
| ​BPR 282 | ​Deductibility of socio-economic and enterprise development expenditure |
| ​BPR 281 | ​Disposal of a portion of land owned by a recreational club |
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