Legislation

ITAA 1997 s 15-15 where a taxpayer enters into a financial contract for differences in carrying on or carrying out a profit-making undertaking or plan and that gain is not assessable under section 6-5

ATO documents that consider ITAA 1997 s 15-15 where a taxpayer enters into a financial contract for differences in carrying on or carrying out a profit-making undertaking or plan and that gain is not assessable under section 6-5

1 document

TR 2005/15currentTR · 2005

Income tax: tax consequences of financial contracts for differences