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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
​Repurchase of restricted equity instruments
BPR 262​Employer-provided transport service
BPR 263​Hybrid interest
​​BPR 264​Venture capital company shares
​​BPR 265​Amalgamation transaction
BPR 266​Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note
BPR 267​Dividends tax and the most favoured nation clause in a tax treaty
​​BPR 268​Corrective payments
​​BPR 269​Income tax consequences of a share buy-back between two controlled foreign companies
BPR 270​Restructuring of property portfolio under the corporate rules
BPR 271​Acquisition of leased property by the lessee pursuant to a liquidation distribution
BPR 272​Deduction of expenditure incurred to acquire land development rights
​​BPR 273​Waiver of a contractual right
​​BPR 274​Venture capital company investing in a company providing and expanding plants for the generation of solar electricity
BPR 275

​Security arrangements in respect of home loans

BPR 275 was replaced on 7 August 2017. The reference to “paragraph 1(1) – definition of ‘asset’, ‘disposal’ and ‘proceeds’ ” in paragraph 2 of the BPR has been correct to paragraph 1.

BPR 276​Dividends tax and the most favoured nation clause in a tax treaty
BPR 277​Consequences for an employee share trust on the unwinding of an employee share incentive scheme
BPR 278​Application of section 24JB to equity – linked notes
BPR 279​Capital gains tax participation exemption in relation to controlled foreign companies
BPR 280​Debt reduction, capital losses and corporate rules

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