Share buy back

Income tax: On-market share buy-backs - application of section 45B

Reduction in a shareholder's equity interest by the way of share buy-back: section 45B does not apply

Off-market share buy-back: Division 16K applies

On-market Share Buyback

Ampol Limited - off-market share buy-back

ICSGlobal Limited - return of share capital and special dividend

Metcash Limited - off-market share buy-back

Woolworths Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back

Westpac Banking Corporation - off-market share buy-back

Qube Holdings Limited - off-market share buy-back

Ardent Leisure Group Limited - return of capital and special dividend

Pambula & District Community Development Limited - off-market share buy-back

Central Equity Limited - off-market share buy-back

Wesbeam Holdings Limited - selective off-market share buy-back

Upper Yarra Community Enterprise Ltd - off-market share buy-back

Pacific Current Group Limited - off-market share buy-back

Investors Central Limited - Public Preference Shares - off-market share buy-back

betr Entertainment Limited - off-market share buy-back