Skip to main content
shopping_cart

Your shopping cart is empty

Off market share buybacks paper

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.

Author profile:

Vivian CHANG
Vivian is a Partner at Blake Dawson Waldron Lawyers. She has advised on a wide variety of transactions for a large number of blue-chip Australian and multinational clients and specialises in three areas: financial services, international tax and M&A transactions. In the areas of transactions, Vivian has advised on some of Australia’s largest mergers, acquisition and demerger transactions. More recently, she has been heavily involved in the Board of Taxation’s review of off-market share buybacks.
Current at March 2008 Current at 04 March 2008 Click here to expand/collapse more articles by Vivian CHANG.
 

 

This was presented at Annual Corporate Tax Intensive: Complex Tax Issues Uncorked .

Get a 20% discount when you buy all the items from this event.

Individual sessions





Transfer pricing implications of related party funding arrangements

Author(s):  Paul BALKUS

Materials from this session:



The current cross border co-operation arrangements between revenue authorities

Author(s):  Jan Farrell

Materials from this session:





Further details about this event:

 

Copyright Statement
click to expand/collapse