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Contracts for differences

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Published on 01 Apr 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Contracts for differences are an increasingly popular kind of cash settled derivative. This paper considers the Australian tax issues arising in respect of contracts for differences, particularly in light of Taxation Ruling 2005/15.

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Paul Argent CTA
Paul is a Solicitor. - Current at 01 February 2010
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