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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 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 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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