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 281||Disposal of a portion of land owned by a recreational club|
|BPR 282||Deductibility of socio-economic and enterprise development expenditure|
|BPR 283||Intra-group disposal of capital asset|
|BPR 284||Debentures tracking the value of a reference asset|
|BPR 285||Initial fee paid to a franchisor|
BPR 285 was replaced on 24 November 2017. The reference to franchisor was changed to franchisee in paragraph 4.
BPR 286 was replaced on 24 November 2017 to provide for textual changes in the Summary.
|BPR 287||Disposal of vacant land in exchange for shares|
|BPR 288||Consecutive asset for share transactions within 18 months|
|BPR 289||Base cost of loan claim and tax implications of acquisition transaction|
|BPR 290||Distribution of shares to employee share scheme participants|
|BPR 291||Deemed expenditure on meals and incidentals|
|BPR 292||Tax consequences of a debt restructuring|
|BPR 293||Disposal of shares by a non-resident individual|
|BPR 294||Amalgamation transaction between non-resident companies|
|BPR 295||Distribution in specie of a share|
|BPR 296||Disposal by a German Limited partnership of its assets to its sole member|
|BPR 297||Amalgamation transaction involving conversion of share block companies to private companies|
|BPR 298||Waiver of debt|
|BPR 299||Dividend distribution|