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
Vivian Chang FTIA is a Direct Tax Partner at Blake Dawson. Vivian advises on the income tax aspects of corporate and
financial services transactions and specialises in the areas of mergers and acquisitions, reorganisations, financial products and
funds management. Vivian has extensive experience in relation to takeovers, capital management transactions, demergers and
international tax. Current at 03 September 2010
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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