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


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