Taxation treatment of warrants

The following document contains a discussion of the taxation treatment of warrants, prepared by Patrick Broughan, Director and Alison Noble, Principal at Deloitte Touche Tohmatsu Ltd, Melbourne

This material is general and summary information only. Any advice or recommendation (including relating to financial products) should be obtained from an Australian Financial Services Licensee or other professional adviser. To the extent permitted by law, no responsibility for any loss arising in any way (including by way of negligence) suffered by anyone acting or refraining from acting as a result of this material is accepted by ASX.

Taxation treatment of warrants (PDF 386KB)

From time to time warrant issuers obtain an ATO product ruling, which discusses the tax treatment of the particular product. You should contact the warrant issuer for a copy of the relevant PDS and ATO product ruling.