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Capital management buybacks paper

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • current legislative framework for share buybacks
  • qualified person rule
  • Section 177EA
  • Section 45B and Section 45C
  • taxation determination TD 2004/22
  • current state of proposed amendments to the buyback provisions.

Author profile:

Author Photo - Teresa Dyson CTA
Teresa Dyson CTA
Teresa is a Consultant at McCullough Robertson with over twenty years’ advising clients on infrastructure, financing, corporate tax issues, M&A activity and tax controversy matters. Teresa is actively involved in the legal and tax professions and is the former Chair of the Board of Taxation and Chairman of the Business Law Section of the Law Council of Australia. Current at 18 August 2016 Click here to expand/collapse more articles by Teresa DYSON.
 

This was presented at 27th National Convention.

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