Commentary

D7.519 Derivatives

Corporate tax
Corporate tax | Commentary

D7.519 Derivatives

Corporate tax | Commentary

D7.519 Derivatives

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

Similarly the general disregarding of transactions between fellow group members in relation to derivative contracts1 (see D1.8101) does not apply to assets transferred to or from a life insurance company's long-term insurance fund2.

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