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Improving the integrity of off-market share buy-backs

This submission relates to the exposure draft legislation Treasury Laws Amendment (Off-Market Share Buy-Backs) Bill 2022 (Draft Bill) together with the accompanying explanatory material documents (Explanatory Materials) that were released by Treasury for public comment on 17 November 2022.

This submission is made by the Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee).

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