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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 403 New! |
Taxation of covered persons in respect of equity linked notes |
| BPR 402 New! |
Transfer of long-term insurance business to a local branch of a foreign reinsurer |
| BPR 401 New! |
Leasehold improvement allowance |
