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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.

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Notes Online Home 2015 Super Schools Day 1 Whats New for SMSFs
ATO guidelines for SMSFs in the Telstra or Rio Tinto share buy-back schemes

In this section of the notes we look at the ATO guidelines for SMSFs in the Telstra or Rio Tinto share buy-back schemes. In particular, the following:

  • Key features of the Telstra and Rio Tinto buy-backs – an overview
  • Tax consequences for SMSFs participating in the 2015 Telstra and/or Rio Tinto buy-backs
  • Examples of SMSFs involved in the buy-backs

Chapters and Articles in 2015 Super Schools Day 1