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, 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.
- Current at
24 February 2017