Published on 01 Nov 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- The ATO view - Practice Statement LA 2007/9
- Board of Taxation Review - key findings
- The current need for class rulings
- Interaction between 45 day rule, section 177EA, section 204-30 and section 45B in a buyback
- The 5 options set out on the Board of Taxation website.
Vivian Chang, CTA, is a Partner at Ashurst, based in Sydney. Vivian has over 20 years' experience advising on Australian and international tax aspects of corporate and financial services transactions. Vivian works with Australian and multinational corporates as well as funds and institutional investors across a broad range of industries.
- Current at
24 February 2017