Private ruling: Share buy-back transaction
Published: June 2015

Ruling: The taxpayer asked for a private ruling in respect of a share buy-back transaction. The Commissioner has ruled on each of the questions in the private ruling application.


Relevant legislative provisions: Income Tax Assessment Act 1936 Division 16K | Income Tax Assessment Act 1936 section 45A | Income Tax Assessment Act 1936 section 45B | Income Tax Assessment Act 1936 section 45C | Income Tax Assessment Act 1936 section 177EA | Income Tax Assessment Act 1997 section 204-30 | Income Tax Assessment Act 1997 Division 230