BPR 161 | Employee Share Ownership Plan |
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BPR 162 | Sale of an oil and gas right |
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| BPR 163 | Interest on replacement loans and proceeds arising from a share repurchase |
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| BPR 164 | Buyback of shares at a purchase price in excess of their market value |
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BPR 165 | Letting of accommodation where the provision of meals is outsourced |
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BPR 166 | Change of place of incorporation (domicile) of a controlled foreign company |
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BPR 167 | Debentures tracking the value of a reference asset |
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| BPR 168 | Corporate rule: Disposal of assets within 18 months of acquisition |
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BPR 169 | Commercial building allowance |
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BPR 170 | Definition of unrestricted equity instrument |
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BPR 171 | Amalgamation Transaction |
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BPR 172 | Plant used in the production of renewable energy |
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BPR 173 | Repayment of shareholder loan from proceeds of a new issue of ordinary shares |
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| BPR 174 | Receipts of an incentive trust and vesting of shares in qualifying employees
Some of the guidance contained in this ruling is affected by subsequent law changes. Refer to BPR 354. |
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BPR 175 | Debt purchase transactions |
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BPR 176 | Financial instruments not issued by a “listed company” as defined; Application of the words “for investment purposes” |
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BPR 177 | Improvements on land by sub-lessee under a sub-lease |
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BPR 178 | International corporate restructuring |
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BPR 179 | Single premium life insurance policy issued by an off-shore insurer |
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