ITAA 1936 s 159GZZZQ(2)

Application of market value substitution rules when there is a buy-back or redemption of hybrid securities - methodologies for determining market value for investors holding their securities on capital account

Share buy-backs

Income tax: for Off-Market Share Buy-Backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?

Income tax: share buy-back: Lemarne Corporation Limited

Income tax: share buy-back: BHP Billiton Limited

Income tax: share buy-back: Just Group Limited

Income tax: share buy-back: Alumina Limited

Income tax: share buy-back: Santos Limited

Income tax: off-market share buy-back: Coca-Cola Amatil Limited

Income tax: off-market share buy-back: Sunraysia Television Limited

Income tax: Off Market Share Buy-Back: Portman Limited

Income tax: off-market share buy-back: Caltex Australia Limited

Income tax: off-market share buy-back: Insurance Australia Group Limited

Income tax: IMB Ltd - Off-market share buy-back

Income tax: off-market share buy-back: Rio Tinto Limited

Income tax: CMI Limited - off-market share buy-back

Income tax: IMB Limited - Off-market share buy-back

Income tax: Metcash Limited - Off-market share buy-back

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back