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The taxation of investors with “equity-equivalents” in ASX-listed entities

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Published on 01 Apr 21 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Australian investors who have exposures to ASX-listed entities may not always consider equivalent
investments. This article considers an equivalent (like-for-like) investment in two particular instruments:

  • low exercise price options (LEPOs); and
  • call/put parity positions (via the use of exchange traded options).

Both LEPOs and exchange-traded options are traded on the Australian Securities Exchange. Where an investor considers establishing a position in a LEPO or a call/put parity position, what are the Australian tax implications for the investor who resides in Australia and establishes these positions on capital account? This article addresses this question.

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