Show download pdf controls
  • Off-market share buy-backs



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you disposed of shares back to a company under a buy-back arrangement, you may have made a capital gain or capital loss. Some of the buy-back price may be treated as a dividend for tax purposes. The time you make the capital gain or capital loss will depend on the particular buy-back offer. If the information provided by the company is not sufficient for you to calculate your capital gain or capital loss, you may need to seek advice from the Tax Office or your recognised tax adviser. For more information on off-market share buy-backs, see Taxation Determination TD 2004/22 or any Class Ruling that has been issued in relation to the buy-back.

    Last modified: 05 Mar 2020QC 27610