The authors examine the income tax and Part IIIA consequences of buying and selling put and call options
Patrick Broughan FTIA is a Partner in Deloitte’s Melbourne based Financial Services Tax Group. Patrick has 27 years experience in tax, both within the Big Four and within a financial services group. Patrick is known for the articles he has written for the Australian Securities Exchange for general investor education, and is a lecturer at the University of Melbourne. Patrick has substantial expertise in the taxation of financing transactions, including funds management, restructuring, de-mergers, acquisitions, divestments and complex capital raisings and reductions.
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06 May 2009