Issuers of securities with embedded derivatives: deemed contracts for differences (ss 656-658)

Contents

Section 656 – Introduction to section 658 [CTA 2009 s 656] Section commentary
Section 657 – Meaning of “exactly tracking contract” in section 656 [CTA 2009 s 657] Section commentary
Section 658 – Chargeable gain or allowable loss treated as accruing [CTA 2009 s 658] Section commentary

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