Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Background 9 The Share Buy-back 18 Ruling 29 Off-market Share Buy-back 29 Distribution is not a dividend 32 Capital gains tax 33 CGT event A1 - section 104-10

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Background 9 The Share Buy-back 18 Ruling 29 Off-market Share Buy-back 29 Distribution is not a dividend 32 Capital gains tax 33 CGT event A1 - section 104-10