ITAA 1997 s 202-45(c)

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: Foster's Group Limited

Income tax: share buy-back: Lemarne Corporation Limited

Income tax: share buy-back: BHP Billiton Limited

Income tax: off market share buy-back: Foster's Group Limited

Income tax: off-market share buy-back: Corporate Express Australia 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: share buy-back: Boral Limited

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

Income tax: share buy-back: Santos Limited

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

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

Income tax: off-market share buy-back: BHP Billiton Limited

Income tax: off-market share buy-back: JB Hi-Fi Limited

Income tax: off-market share buy-back: Collins Foods Holding Pty Ltd