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The ATO has advised that it is continuing its efforts to clarify how the tax laws apply to spread betting through a suitable case being placed before the AAT or a Court. Until the law is clarified, the ATO will determine the tax consequences for spread betting arrangements having regard to the particular facts of the case and the principles outlined at paragraphs 40-45 of TR 2005/15 (the public ruling on contracts for differences).

For a copy of the ATO advice, go here

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