SAIM7000 - Artificial transactions in futures and options: overview and contents
Overview
This section of the Savings and Investment Manual explains the taxation of derivative contracts held by individuals and trusts to generate an interest-like return.
Contents
| SAIM7010 | Introduction |
| SAIM7020 | Outline of the legislation |
| SAIM7030 | Example of an artificial transaction |
| SAIM7040 | Meaning of future or option |
| SAIM7050 | When do disposals involve ‘guaranteed returns’? |
| SAIM7060 | What is a ‘guaranteed return’? |
| SAIM7070 | The return from ‘one or more disposals’ |
| SAIM7080 | When do disposals occur? |
| SAIM7090 | Timing rules for options |
| SAIM7100 | Deemed disposals where futures run to delivery or options are exercised |
| SAIM7110 | Deemed disposals where futures run to delivery or options are exercised: example |
| SAIM7120 | Losses |
| SAIM7130 | Trustees |
| SAIM7140 | Transfer of assets abroad |
