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Share buy-backs - is this the beautiful end?

Published on 01 Mar 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Given the current taxation treatment of off-market share buy-backs this paper questions whether the Treasurer's decision to refer that tax treatment to the Board of Tax for review signals the beginning of the end to the current ATO practice.

Author profile:

Mark Payne CTA
Mark is a Partner in HWL Ebsworth’s Taxation group. Mark provides advice to Australian and international clients on a broad range of taxation, superannuation and financial services-related areas with a particular emphasis on SMSFs. Current at 02 June 2015 Click here to expand/collapse more articles by Mark PAYNE.
 
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