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 | Legislation | Subject |
| BPR 415 New! |
Value-Added Tax Act, 1991 |
Sale of fixed assets and an interest in a joint venture |
| BPR 414 |
Income Tax Act, 1962 |
Application of proviso to section 8EA(3) |
| BPR 413 |
Income Tax Act, 1962 |
Application of proviso to section 8EA(3) |
| BPR 412 |
Income Tax Act, 1962 |
Tax consequences of the issue of a long-term loan for the issuer and holder |
| BPR 411 |
Income Tax Act, 1962 Value-Added Tax Act, 1991 |
Tax consequences of a deemed input tax deduction under the VAT Act |
| BPR 410 |
Income Tax Act, 1962 |
Disposal by a controlled foreign company of equity shares in a foreign company |
| BPR 409 |
Income Tax Act, 1962 Securities Transfer Tax Act, 2007 |
Acquisition by a public benefit organisation of forfeited share incentive scheme shares |
| BPR 408 |
Income Tax Act, 1962 Securities Transfer Tax Act, 2007 |
Corporate restructuring using section 42 of the Act |
| BPR 407 | Income Tax Act, 1962 | Generation and supply of renewable energy |
| BPR 406 | Income Tax Act, 1962 | Treaty relief – Supplementary pension fund payments |
| BPR 405 | Income Tax Act, 1962 | Third-party backed shares and hybrid interest |
| BPR 404 | Income Tax Act, 1962 | Expenditure incurred in respect of environmental conservation |
| BPR 403 |
Income Tax Act, 1962 | Taxation of covered persons in respect of equity linked notes |
| BPR 402 |
Income Tax Act, 1962 Value-Added Tax Act, 1991 |
Transfer of long-term insurance business to a local branch of a foreign reinsurer |
| BPR 401 |
Income Tax Act, 1962 | Leasehold improvement allowance |
