ITAA 1997 s 104-40(3)

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable

Capital Gains Tax: cost base modification of CGT asset acquired from exercise of put option

Income tax: consolidation: capital gains: does section 104-40 (CGT event D2) of the Income Tax Assessment Act 1997 apply to the head company of a consolidated group where an option is granted within the consolidated group and subsequently transferred to a third party?