Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)
Schedule 4 Off-market share buy-backs
Part 1 Off-market share buy-backs
Division 1 Main amendments
Income Tax Assessment Act 1936
5 After subsection 159GZZZQ(3)
Insert:
(3A) Subsection (3) does not apply if the buy-back is by a listed public company.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
