Miscellaneous 2007

Off-market share buybacks

Source: New South Wales

Published Date: 1 Nov 2007

 

Finally, Practice Statement 2007/9 lifts the mystery surrounding how the off-market buybacks rules are applied in practice. However, is it all about to change again? This presentation covers:

  • the ATO view - Practice Statement LA 2007/9
  • Board of Taxation Review - key findings
  • the current need for class rulings
  • interaction between 45 day rule, section 177EA, section 204-30 and section 45B in a buyback
  • the five options set out on the Board of Taxation website.

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Individual Session

Off-market share buybacks

Author(s): Vivian Chang
Materials from this session:

Details

  • Published By: Vivian Chang
  • Published On:1 Nov 2007
  • Took place at:Crowne Plaza Hunter Valley

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2007

Share this page