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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.
| 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 |
