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
BPR 301​Taxation of dividends received by a borrower under a securities lending arrangement
BPR 302​Corporate restructuring and unbundling of listed shares
BPR 303​Tax implications of a group restructuring transaction
​​BPR 304​Debt reduction and subsequent liquidation of debtor
​​BPR 305Registration of units in the name of the beneficial owners
​​​BPR 306​Donation to a special trust
​​​​BPR 307​Relief from double taxation of interest
​​​​​BPR 308​Assumption of contingent liabilities and the cession of a right of recovery
​​​​​​BPR 309​Disposal of an asset by a public benefit organisation
​​​​​​​BPR 310​Customer loyalty programme
​​​​​​​​BPR 311​Photovoltaic solar energy plants
​​​​​​​​BPR 312​Tax implications of the variation of employment contracts
​​​​​​​​​BPR 313​Foreign share buyback
​​​​​​​​​​BPR 314​Venture capital company – investment in hotel development
​​​​​​​​​​​BPR 315​Future expenditure
​​​​​​​​​​​BPR 316Amalgamation of companies in terms of business rescue plan​
​​​​​​​​​​​​BPR 317​Disposal of business by way of asset-for-share transaction
BPR 318​Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction
​​BPR 319​Tax implications of group restructuring transactions
BPR 320​Conversion of association to private company