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.

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Individual Session

Off-market share buybacks

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

Details

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

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