ato logo
Search Suggestion:

What's new for investors

Find out what's new in legislation or other changes for investors.

Published 30 May 2024

Off-market share buy-backs

If you participated in an off-market share buy-back which was announced and undertaken by a listed public company after 7:30pm AEDT on 25 October 2022, the payment you received is entirely capital proceeds and cannot include a franked, partially franked or unfranked dividend.

Continue to: General guidance

Return to top

QC101709