Legislation

ITAA 1997 s 247 of the IT(TP)A 1997 (the Excess Amount), as worked out under paragraph 16(a) 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 worked out under paragraph 16(a) of this Ruling, is treated as if it were incurred only for a notional put option under subsection 247-20(6)