Legislation

ITAA 1936 s Summary 56 The buy-back is an off-market purchase 57 The buy-back price 61 The dividend component 63 The capital component - adjusted to calculate the sale consideration for income tax purposes 67 Qualified persons and the holding period rule 76 The anti-avoidance provisions 88 Sections 45A and 45B

ATO documents that consider ITAA 1936 s Summary 56 The buy-back is an off-market purchase 57 The buy-back price 61 The dividend component 63 The capital component - adjusted to calculate the sale consideration for income tax purposes 67 Qualified persons and the holding period rule 76 The anti-avoidance provisions 88 Sections 45A and 45B