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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 340 | Share buy-back at nominal value |
| BPR 339 | Transfer of listed shares to a collective investment scheme in exchange for participatory interests |
| BPR 338 | Donations of money made to a public benefit organisation at a fundraising event |
| BPR 337 | Amalgamation transactions involving the assumption of liabilities only |
| BPR 336 | Liquidation distribution |
| BPR 335 | STT exemption for foreign governments |
| BPR 334 | Waiver of loan claims by the settlor of a trust |
| BPR 333 | Venture capital company – Investment in farming operations |
| BPR 332 | Unbundling and subsequent issue of listed shares by non-resident subsidiary of resident holding company |
| BPR 331 | De-grouping charge |
| BPR 330 | Distributions of dividends and other amounts from a trust to beneficiaries on termination of their employment |
| BPR 329 | Tax consequences of intra-group restructuring and subsequent sale of assets to third party |
| BPR 328 | Consecutive asset-for-share transactions |
| BPR 327 | Tax implications of a group restructuring |
| BPR 326 | Group restructuring transactions in a foreign jurisdiction |
| BPR 325 | Liquidation distribution and amalgamation transaction between non-resident companies |
| BPR 324 | Disposal and acquisition of shares by a public benefit organisation |
| BPR 323 | Debt reduction by means of set-off |
| BPR 322 | Equity linked note |
| BPR 321 | Surplus retirement fund assets |
