Published on 29 Aug 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper considers the income tax consequences to share investors of share buy backs and scrip-for-scrip exchanges. In passing, it also considers returns of capital on shares.
Neil is Senior Tax Partner with the New South
Wales partnership of HLB Mann Judd, an Australasian group of
chartered accounting firms. Neil’s practice involves advising on all
aspects of income tax, fringe benefits tax, and goods and services
tax law to a range of clients. He also provides specialist tax support
to a number of smaller accounting practices. He is a member of
The Tax Institute among other professional bodies and is a former
New South Wales State Chairman of The Tax Institute.
- Current at
30 March 2017