Published on 29 Aug 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation considers the income tax consequences to share investors of share buy backs and scrip-for-scrip exchanges. In passing, it also considers returns of capital on shares.
Neil Wickenden CTA
Neil is Senior Tax Partner with the New South
Wales partnership of HLB Mann Judd, an Australasian group of
chartered accounting firms. Neil’s practice involves advising on all
aspects of income tax, fringe benefits tax, and goods and services
tax law to a range of clients. He also provides specialist tax support
to a number of smaller accounting practices. He is a member of
The Tax Institute among other professional bodies and is a former
New South Wales State Chairman of The Tax Institute. Current at 16 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.