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.
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The rest of the BPRs may be accessed by navigating the pane above.
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| Number | ​Subject |
|---|---|
| ​BPR 200 | ​Source of income of commission payable to non-resident junket agents |
| ​BPR 199 | ​Exemption from income tax of dividends received by virtue of restricted equity instruments |
| ​BPR 198 | ​Distribution of a debit loan account in anticipation of deregistration of a company |
| ​BPR 197 | ​Exemption from donations tax and net value of an estate |
| BPR 196 | Employees’ Tax: Monthly pension benefits in respect of foreign services rendered​ The guidance contained in this ruling is affected by subsequent law changes. |
| ​BPR 195 | ​Securities transfer tax exemption where election has been made that section 42 will not apply |
| ​BPR 194 | ​Disposal of shares through a share buy-back and a donation |
| ​BPR 193 | ​Debt reduction by way of set-off |
| ​BPR 192 | ​Cross border interest-free loan and withholding tax on interest |
| ​BPR 191 | ​Refinancing of debt through preference share funding |
| ​BPR 190 | ​Notional Funding Arrangement: The issue and potential repurchase of ordinary shares |
| ​BPR 189 | ​Acquisition of shares subject to suspensive conditions |
| ​BPR 188 | ​Conversion of a public benefit organisation to a for-profit company |
| ​BPR 187 | ​Waiver of an intra-group loan that funded the acquisition of a mining operation |
| ​BPR 186 | ​Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities |
| ​BPR 185 | ​Corporate Rules: Disposal of assets and liabilities as part of a group restructure |
| ​BPR 184 | ​Asset-for-Share Transaction |
| ​BPR 183 | ​Employee Housing Scheme |
| ​BPR 182 | ​Waiver of debt that funded mining capital expenditure |
| BPR 181 | Withholding tax on interest re foreign government |
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