Published on 16 Feb 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
features of the current regime
the slice “rule”
whether buy-backs discriminate between holders and sellers
benefits for non-participating shareholders.
Vivian Chang CTA
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. Recently, Vivian was involved in consultation with the Treasury in relation to the new FIRB tax conditions. Current at 21 October 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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