Legislation

ITAA 1997 s 230-110(2)(b) does not prevent the taxpayer from spreading a sufficiently certain overall gain or loss from a financial arrangement as if it were a series of particular gains and losses pursuant to a choice available under subsection 230-130(2)

ATO documents that consider ITAA 1997 s 230-110(2)(b) does not prevent the taxpayer from spreading a sufficiently certain overall gain or loss from a financial arrangement as if it were a series of particular gains and losses pursuant to a choice available under subsection 230-130(2)