Legislation

ITAA 1997 s 45A, 45B and 45C 36 Appendix 1 - Explanation 37 Off-market Share Buy-back 37 Distribution is not a dividend 41 Section 159GZZZP 41 Subsection 6(1) 42 Capital gains tax 47 CGT event A1 - section 104-10

ATO documents that consider ITAA 1997 s 45A, 45B and 45C 36 Appendix 1 - Explanation 37 Off-market Share Buy-back 37 Distribution is not a dividend 41 Section 159GZZZP 41 Subsection 6(1) 42 Capital gains tax 47 CGT event A1 - section 104-10