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Mining corporate accumulations: Share buy-back strategies paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Jul 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Corporations Act requirements
  • taxation treatment - share buy-back
  • taxation treatment - share capital reduction
  • redemption of shares
  • taxable loan account repayments.

Author profiles

Chris Wookey CTA-Life
Photo of author, Chris WOOKEY Chris Wookey, CTA (Life) operates his own specialist tax consulting practice after previously having been a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020 and 2022 and made a life member of The Tax Institute in September 2023, he has over 30 years’ experience in the chartered accounting profession and is a member of The Tax Institute’s national SME Technical Committee and had been its representative on the ATO’s Private Groups Stewardship Group from 2021 to 2022. Chris was also a member of the Board of Taxation’s Reference Group for its Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups, includes providing input to Treasury in relation to the proposed targeted amendments to the Div 7A integrity rules and participating in confidential consultations with the ATO in relation to the 2022 and 2023 developments in relation to section 100A. - Current at 29 January 2026
Click here to expand/collapse more articles by Chris WOOKEY.
Joshua Berlinski

 

This was presented at Dividend & Capital Management for SMEs .

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Individual sessions

Dividend access shares

Author(s):  Jonathon LEEK

Materials from this session:

Mining corporate accumulations: Share buy-back strategies

Author(s):  Chris WOOKEY,  Joshua Berlinski

Materials from this session:

Dividends & the imputation rules

Author(s):  Nick HEGGART

Materials from this session:

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