Share buy back amounts

Sorry, this isn’t really a CAS question, but was wondering if someone can point me to some info regarding share buy backs and amounts paid. I need to know that if a shareholder’s $1 x 30 shares were bought back for $60 and not the $30, is it the original value or the share buy back amount that should be reflected on ASIC’s records? I know share transfers only record the original value, but not sure about share buy backs??