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07 Jun 12 Hedging financial arrangement election - TD 2012/13

On 6 June 2012, the ATO issued  Taxation Determination TD 2012/13 entitled "Income tax: is the gain or loss resulting from the expiration, sale, termination or exercise of a hedging financial arrangement to which a hedging financial arrangement election applies, determined and allocated in accordance with ss 230-300(2) and 230-300(3) of the ITAA 1997?"

It was previously released in draft form as TD 2011/D5.

The answer given is "Yes. A gain or loss resulting from the expiration, sale, termination or exercise (collectively 'Cessation Events') of a hedging financial arrangement to which a hedging financial arrangement election applies, will be determined and allocated in accordance with ss 230-300(2) and 230-300(3) of ITAA 1997 ."

 


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