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02 Jul 09 Section 70B(2) deduction for stapled security loss described in TA 2008/1 - TD 2009/14

This final Taxation Determination was issued on 1 July 2009. It was previously released in draft form as TD 2008/D6. Its full title is "Income tax: is a taxpayer entitled to an income tax deduction under s 70B(2) of the ITAA 1936 where a Stapled Security of the kind described in Taxpayer Alert TA 2008/1 is sold at a loss or upon the occurrence of an Assignment Event?" The answer given is No.

For a copy of TD 2009/14, go here


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