This section describes the rules at ICTA88/S730A and ITA/S596-S611 for the taxation of repos. It also covers legislation at FA96/SCH9/PARA15 that applies both to repos and stock loans.
| CFM17205 | Repos: taxation: introduction |
| CFM17210 | Repos: taxation: taxation issues |
| CFM17210a | Repos: taxation: text of section 730A ICTA88 |
| CFM17215 | Repos: taxation: special repos |
| CFM17220 | Repos: taxation: method of bringing price differentials into account |
| CFM17225 | Repos: taxation: section 730A ICTA88 and Chapter 5 Part 11 ITA07 – other points |
| CFM17230 | Repos: taxation: redemption or substitution of securities during repo |
| CFM17235 | Repos: taxation: taxing the net paying repo |
| CFM17240 | Repos: taxation: net paying repos – example |
| CFM17245 | Repos: taxation: section 737A ICTA88 and section 602 ITA07 – detailed rules |
| CFM17250 | Repos: taxation: net paying repos – substitution or redemption |
| CFM17255 | Repos: taxation: section 737C |
| CFM17260 | Repos: taxation: other effects of section 737C |
| CFM17265 | Repos: taxation: transfers disregarded under loan relationships rules |
| CFM17270 | Repos: taxation: outline of paragraph 15 |
| CFM17275 | Repos: taxation: consequences of paragraph 15 |
| CFM17280 | Repos: taxation: transfers disregarded for capital gains purposes |
| CFM17285 | Repos: taxation: accrued income scheme |
| CFM17290 | Repos: taxation: exchange differences |
| CFM17295 | Repos: taxation: short or annual interest? |
| CFM17295a | Repos: taxation: exchange differences example |
