BPR 181-200

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 181	Withholding tax on interest in relation to a foreign government
BPR 182	Waiver of debt that funded mining capital expenditure
BPR 183	Employee Housing Scheme
BPR 184	Asset-for-Share Transaction
BPR 185	Corporate Rules: Disposal of assets and liabilities as part of a group restructure
BPR 186	Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities
BPR 187	Waiver of an intra-group loan that funded the acquisition of a mining operation
BPR 188	Conversion of a public benefit organisation to a for-profit company
BPR 189	Acquisition of shares subject to suspensive conditions
BPR 190	Notional Funding Arrangement: The issue and potential repurchase of ordinary shares
BPR 191	Refinancing of debt through preference share funding
BPR 192	Cross border interest-free loan and withholding tax on interest
BPR 193	Debt reduction by way of set-off
BPR 194	Disposal of shares through a share buy-back and a donation
BPR 195	Securities transfer tax exemption where election has been made that section 42 will not apply
BPR 196 New!	Employees’ Tax: Monthly pension benefits in respect of foreign services rendered Note: The guidance contained in this ruling is affected by subsequent law changes.
BPR 197	Exemption from donations tax and net value of an estate
BPR 198	Distribution of a debit loan account in anticipation of deregistration of a company
BPR 199	Exemption from income tax of dividends received by virtue of restricted equity instruments
BPR 200	Source of income of commission payable to non-resident junket agents

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