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Share Buy-Backs: Are they still tax effective? seminar paper

Published on 24 Mar 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper focusses on the following areas:
- the existing legislative framework for buy-backs
- the various anti-avoidance measures
- recent buy-back tenders
- draft taxation determination TD 2004/D1.

Author profile:

Christopher CATT
Christopher is a barrister, at Selborne Chambers, specialising in all aspects of taxation law. Prior to going to the bar in 2003, Chris had 16 years experience in advising financial institutions and large Australian and international corporations on income and capital gains tax issues, including taxation obligations arising from cross-border transactions and agreements.
Current at 9 November 2007 Current at 21 November 2007 Click here to expand/collapse more articles by Christopher CATT.
 

 

This was presented at Share Buy-Backs and Capital Restructuring .

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