31 Jul 088 Deferred Purchase Agreement warrant: Does CGT event C2 happen? - TD 2008/22This final Taxation Determination was issued on 30 July 2008. It was previously released in draft form as TD 2008/D5: see 2008 TAXVINE No 11 (18) (28 March 2008). Its full title is "Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?" The answer given is Yes.
For a copy of TD 2008/22, go here