ITAA 1997 s 25-40

Income tax: tax consequences of financial contracts for differences

Income tax: whether losses on isolated transactions are deductible

Capital Gains Tax: CGT event C2 - close-out of an exchange traded option

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable

Assessable income: derivation of income - spread betting

Income tax and capital gains tax: tax consequences of financial contracts for differences

Deductions and expenses: share trading

Loss on sale of shares - acquired with a profit making intention on or after 20 September 1985