CFM13660 - Taxing derivative contracts: anti-avoidance provisions: contents

Contents

CFM13662Anti-avoidance provisions: unallowable purposes – overview
CFM13664Anti-avoidance provisions: meaning of unallowable purpose
CFM13666Anti-avoidance provisions: unallowable purposes – debits and exchange credits
CFM13670Anti-avoidance provisions: expiry of valuable options
CFM13672Anti-avoidance provisions: expiry of valuable options – example
CFM13674Anti-avoidance provisions: transfer pricing and derivative contracts
CFM13676Anti-avoidance provisions: forex where Sch 28AA applies
CFM13678Anti-avoidance provisions: derivative contracts with non-residents
CFM13679Anti-avoidance provisions: consideration not recognised by accounting practice