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Tax aspects of share buybacks

Published on 01 Apr 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

A discussion of share buybacks with regard to capital streaming, franking credit streaming, buyback price, entitlement to franking credits and rulings and ATO attitudes.

This paper was also presented at the Financial Services Conference held on the Gold Coast on 18 March 2004.

Author profile:

Mark FERRIER
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This was presented at 2004 Financial Services Taxation Conference: A Brave New World .

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Product Rationalisation

Author(s):  Michael BROWN

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ATO Approach to Compliance

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Managing the Consolidations Process

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Superannuation Update

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