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 320​ | ​Conversion of association to private company |
| ​​BPR 319 | ​Tax implications of group restructuring transactions |
| ​BPR 318 | ​Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction |
| ​​​​​​​​​​​​​BPR 317 | ​Disposal of business by way of asset-for-share transaction |
| ​​​​​​​​​​​​BPR 316 | Amalgamation of companies in terms of business rescue plan​ |
| ​​​​​​​​​​​​BPR 315 | ​Future expenditure |
| ​​​​​​​​​​​BPR 314 | ​Venture capital company – investment in hotel development |
| ​​​​​​​​​​BPR 313 | ​Foreign share buyback |
| ​​​​​​​​​BPR 312 | ​Tax implications of the variation of employment contracts |
| ​​​​​​​​​BPR 311 | ​Photovoltaic solar energy plants |
| ​​​​​​​​BPR 310 | ​Customer loyalty programme |
| ​​​​​​​BPR 309 | ​Disposal of an asset by a public benefit organisation |
| ​​​​​​BPR 308 | ​Assumption of contingent liabilities and the cession of a right of recovery |
| ​​​​​BPR 307 | ​Relief from double taxation of interest |
| ​​​​BPR 306 | ​Donation to a special trust |
| ​​​BPR 305 | Registration of units in the name of the beneficial owners |
| ​​​BPR 304 | ​Debt reduction and subsequent liquidation of debtor |
| ​​BPR 303 | ​Tax implications of a group restructuring transaction |
| ​BPR 302 | ​Corporate restructuring and unbundling of listed shares |
| ​BPR 301 | ​Taxation of dividends received by a borrower under a securities lending arrangement |
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