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Review of the Taxation Treatment of Off-market Share Buybacks - A Report to the Treasurer

Preliminaries and Foreword
Glossary of Terms
Executive Summary
Chapter 1: Introduction
Chapter 2: Taxation Framework and Market Processes for Share Buybacks
Chapter 3: Key Issues Addressed in the Review
Chapter 4: Findings and Recommendations
Appendix A: Consultation Forums
Appendix B: Submissions

388KB