Jan 25 (Reuters) - Ampol Ltd ALD.AX :
* AMPOL LTD - SUCCESSFULLY COMPLETES $300 MILLION OFF-MARKET SHARE BUY-BACK
* AMPOL- DUE TO STRONG DEMAND FOR BUY-BACK, 89.4% SCALE BACK OF SUCCESSFUL TENDERS WAS REQUIRED
* AMPOL - REQUESTED CLASS RULING FROM AUSTRALIAN TAXATION OFFICE ON TAX IMPLICATIONS OF BUY-BACK
* AMPOL LTD-CLASS RUILING EXPECTED TO CONFIRM THAT $24.33 OF BUY-BACK PRICE WILL BE TREATED AS A FULLY FRANKED DIVIDEND