BPR 161-180

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.

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Number	Subject
BPR 161	Employee Share Ownership Plan
BPR 162	Sale of an oil and gas right
BPR 163	Interest on replacement loans and proceeds arising from a share repurchase
BPR 164	Buyback of shares at a purchase price in excess of their market value
BPR 165	Letting of accommodation where the provision of meals is outsourced
BPR 166	Change of place of incorporation (domicile) of a controlled foreign company
BPR 167	Debentures tracking the value of a reference asset
BPR 168	Corporate rule: Disposal of assets within 18 months of acquisition
BPR 169	Commercial building allowance
BPR 170	Definition of unrestricted equity instrument
BPR 171	Amalgamation Transaction The principle confirmed in this ruling has been reviewed. This ruling should not be relied upon by anyone other than the Applicant(s) or class members to whom it was issued.
BPR 172	Plant used in the production of renewable energy
BPR 173	Repayment of shareholder loan from proceeds of a new issue of ordinary shares
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.
BPR 175	Debt purchase transactions
BPR 176	Financial instruments not issued by a “listed company” as defined; Application of the words “for investment purposes”
BPR 177	Improvements on land by sub-lessee under a sub-lease
BPR 178	International corporate restructuring
BPR 179	Single premium life insurance policy issued by an off-shore insurer
BPR 180	Improvements effected on land not owned by taxpayer

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