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 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 316Amalgamation 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 305Registration 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


Table of Contents

Last Updated: