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Mining corporate accumulations: Share buy-back strategies paper

Published on 18 Jul 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Corporations Act requirements
  • taxation treatment - share buy-back
  • taxation treatment - share capital reduction
  • redemption of shares
  • taxable loan account repayments.

Author profiles

Christopher Wookey CTA
Photo of author, Chris WOOKEY Chris Wookey, CTA, was a principal in the tax consulting division of Deloitte Private in Melbourne. He has over 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's SME & Tax Practitioner Technical Committee and the Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies, in addition to having been involved in the early confidential consultations about the upcoming Div 7A reforms. - Current at 13 February 2019
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Joshua Berlinski

 

This was presented at Dividend & Capital Management for SMEs .

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Individual sessions


Dividends & the imputation rules

Author(s):  Nick HEGGART

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