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Section 45B under a microscope — Capital repayments

Published on 01 Oct 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Section 45B is arguably highly over-engineered, reflects an overreaction to perceived preferentially taxed returns of share capital, and applies to a vast array of major business transactions; including, for example, share buyback arrangements and demerger transactions.

Author profiles:

Anshu MAHARAJ
Anshu is a Senior Associate with Phillips Fox Lawyers.
Current at October 2006
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Jock MCCORMACK
Jock is a Senior Revenue Partner at DLA Phillip Fox. He has significant expertise and experience managing complex tax and related matters for major multinational clients, including financial services, property development and investment, construction, tourism and major infrastructure projects.
Current at 14 September 2007
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