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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.
BPR 361Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party

BPR 362


Transfer of assets between share incentive trusts

BPR 363


Value of a supply of services

BPR 364


Extraordinary dividend followed by the dilution of shareholders’ interest
BPR 365

Interpretation and application of the de-grouping provision in section 45(4)(b)

BPR 366

Distribution in specie of shares

BPR 367


Employment tax incentive

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