Legislation

ITAA 1936 s Summary 54 The buy-back is an off-market purchase 55 The buy-back price 59 The dividend component 61 The capital component - adjusted to calculate the sale consideration for income tax purposes 65 Qualified persons and the holding period rule 74 The anti-avoidance provisions 87 Sections 45A and 45B

ATO documents that consider ITAA 1936 s Summary 54 The buy-back is an off-market purchase 55 The buy-back price 59 The dividend component 61 The capital component - adjusted to calculate the sale consideration for income tax purposes 65 Qualified persons and the holding period rule 74 The anti-avoidance provisions 87 Sections 45A and 45B