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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 161

Employee Share Ownership Plan

BPR 162

​Sale of an oil and gas right

BPR 163 
 

​Interest on replacement loans and proceeds arising from a share repurchase

 BPR 164  
 

​Buyback of shares at a purchase price in excess of their market value

​BPR 165

​Letting of accommodation where the provision of meals is outsourced

BPR 166

​Change of place of incorporation (domicile) of a controlled foreign company

BPR 167

​Debentures tracking the value of a reference asset

BPR 168

​Corporate rule: Disposal of assets within 18 months of acquisition

BPR 169

​Commercial building allowance

BPR 170

​Definition of unrestricted equity instrument

BPR 171

​Amalgamation Transaction

BPR 172

​Plant used in the production of renewable energy

BPR 173

​Repayment of shareholder loan from proceeds of a new issue of ordinary shares

BPR 174Receipts of an incentive trust and vesting of shares in qualifying employees

​Some of the guidance contained in this ruling is affected by subsequent law changes. Refer to BPR 354.

BPR 175

​Debt purchase transactions

BPR 176

​Financial instruments not issued by a “listed company” as defined; Application of the words “for investment purposes”

BPR 177

​Improvements on land by sub-lessee under a sub-lease

​BPR 178

​International corporate restructuring

BPR 179

​Single premium life insurance policy issued by an off-shore insurer

​BPR 180

​Improvements effected on land not owned by taxpayer

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