Australia - Definition and Taxation of Deferred Purchase Agreements - The Australian Taxation Office recently issued two draft determinations, TD 2008-4 and TD 2008-5, for public comment, dealing with the proposed tax treatment of deferred purchase agreement (DPA) warrants, and proposing that a DPA warrant is not a "security" within the meaning of the Income Tax Assessment Act 1936 (Cth). ...
| Year of publication: |
2008
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| Authors: | Ciro, Tony |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 10.2008, 4, p. 122-125
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