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24 Oct 11 Exposure Draft - Taxation of share buy backs

As part of the 2009-10 Budget, the Government announced that it would implement recommendations made by the Board of Taxation to improve the taxation arrangements relating to the buy back of shares and non share equity interests, with effect from the date of Royal Assent of the amending legislation.

A discussion paper relating to the implementation of the proposed changes was released on 1 June 2009. On 20 October 2011, Treasury released a draft Bill and Explanatory Memorandum for public consultation.

The closing date for submissions is Friday, 2 December 2011.


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