Legislation

ITAA 1997 s 247 of the IT(TP)A 1997 (the Excess Amount), as applicable and as worked out under paragraph 17(b) or 17(ba) of this Ruling, is treated as if it were incurred only for a notional put option under subsection 247-20(6)

ATO documents that consider ITAA 1997 s 247 of the IT(TP)A 1997 (the Excess Amount), as applicable and as worked out under paragraph 17(b) or 17(ba) of this Ruling, is treated as if it were incurred only for a notional put option under subsection 247-20(6)