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Off-market share buybacks presentation

Published on 01 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Finally, Practice Statement 2007/9 lifts the mystery surrounding how the off-market buybacks rules are applied in practice. However, is it all about to change again? This presentation covers:

  • the ATO view - Practice Statement LA 2007/9
  • Board of Taxation Review - key findings
  • the current need for class rulings
  • interaction between 45 day rule, section 177EA, section 204-30 and section 45B in a buyback
  • the five options set out on the Board of Taxation website.

Author profile:

Vivian CHANG
Vivian is a Partner at Blake Dawson Waldron Lawyers. She has advised on a wide variety of transactions for a large number of blue-chip Australian and multinational clients and specialises in three areas: financial services, international tax and M&A transactions. In the areas of transactions, Vivian has advised on some of Australia’s largest mergers, acquisition and demerger transactions. More recently, she has been heavily involved in the Board of Taxation’s review of off-market share buybacks.
Current at March 2008
Click here to expand/collapse more articles by Vivian CHANG.
 

This was presented at Annual Corporate Tax Intensive: Complex Tax Issues Uncorked .

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