INCOME TAX ASSESSMENT ACT 1936 - SECT 159GZZZL buy-backs not made in ordinary course of trading on a stock exchange
INCOME TAX ASSESSMENT ACT 1936 - SECT 159GZZZL
buy-backs not made in ordinary course of trading on a stock exchange For the purposes of this Division, a buy - back is not made in
the ordinary course of trading on a stock exchange in Australia if, when
reported to the stock exchange, the transaction under which the buy - back is
made, is, under the stock exchange's rules, described as special .