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Share Buy-Backs

Published on 13 Aug 2014 | Took place at Greenwoods & Freehills, Perth, WA

This event presented an overview of the income tax treatment of share buy-backs.

Individual sessions

Share buy-backs

Author(s):  Daniel Taborsky

This presentation covers:

  • background - corporate law
  • on-market and off-market buy-backs
  • off-market share buy-back
  • off-market share buy-back dividend/capital split
  • off-market share buy-back anti-avoidance provisions.


Materials from this session: