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Edited version of your written advice
Authorisation Number: 1051235998932
Ruling
Subject: Off-market share buy-back
This ruling applies for the following periods:
1 July 2016 to 30 June 2017
Relevant facts and circumstances
Company A is an Australian tax resident.
Company A proposes to undertake an off-market share buy-back.
The buy-back price will be wholly debited to Company A’s share capital account.
Reasons for decision
The Commissioner has issued a private ruling in relation to the off-market share buy-back.
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