Legislation

ITAA 1997 s 247 Put Option expires (because it is not invoked), CGT Event C2 will arise (paragraph 104-25(1)(c)

ATO documents that consider ITAA 1997 s 247 Put Option expires (because it is not invoked), CGT Event C2 will arise (paragraph 104-25(1)(c)

2 documents

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2008 Offer

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2008 Offer