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