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.
BPR 281​Disposal of a portion of land owned by a recreational club
BPR 282​Deductibility of socio-economic and enterprise development expenditure
BPR 283​Intra-group disposal of capital asset
BPR 284​Debentures tracking the value of a reference asset
​BPR 285​Initial fee paid to a franchisor

BPR 285  was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4.
BPR 286​

Settling-in allowance

BPR 286 was replaced on 24 November 2017 to provide for textual changes in the Summary.
BPR 287​​Disposal of vacant land in exchange for shares
BPR 288​Consecutive asset for share transactions within 18 months
​​BPR 289​Base cost of loan claim and tax implications of acquisition transaction
BPR 290​Distribution of shares to employee share scheme participants
BPR 291​Deemed expenditure on meals and incidentals
BPR 292​Tax consequences of a debt restructuring
BPR 293​Disposal of shares by a non-resident individual
​​BPR 294​Amalgamation transaction between non-resident companies
​​BPR 295​Distribution in specie of a share
​​​BPR 296​Disposal by a German Limited partnership of its assets to its sole member
​​​BPR 297​Amalgamation transaction involving conversion of share block companies to private companies
BPR 298​Waiver of debt
BPR 299​Dividend distribution
BPR 300​Intra-group transaction and conversion of debt to equity

Table of Contents

Last Updated: