Australia drafts CGT tweak for deferred deals
Tax changes to affect structured product market
The Australian Tax Office has issued a draft ruling on the taxation of deferred-purchase agreements (DPAs) that is likely to affect structured products that incorporate DPA.
While the ruling discounts DPAs from being classed as income tax, it deems that a capital gains tax (CGT) event would occur on delivery to the investor of the delivery assets. This means investors may be liable to pay tax on
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