Legislation

ITAA 1997 s of the interest incurred on the Protected Loan which is reasonably attributable to the cost of capital protection (if any) will form part of the cost base and reduced cost base of the notional put option (subsections 110-25(2) and 110-55(2)

ATO documents that consider ITAA 1997 s of the interest incurred on the Protected Loan which is reasonably attributable to the cost of capital protection (if any) will form part of the cost base and reduced cost base of the notional put option (subsections 110-25(2) and 110-55(2)