Legislation

ITAA 1997 s 295-85(3)(b)

ATO documents that consider ITAA 1997 s 295-85(3)(b)

4 documents

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

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

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Self managed superannuation funds: tax treatment of futures contracts