SAIM3000 - Deeply discounted securities: overview and contents

Overview

This section of the Savings and Investment Manual explains the tax treatment of 鈥榙eeply discounted securities鈥� - these are securities on which the difference between the issue price and the redemption price provides an interest-like return.

Contents

  1. SAIM3010
    Introduction
  2. SAIM3020
    Meaning of deeply discounted security
  3. SAIM3030
    Occasions when redemption is ignored
  4. SAIM3040
    Securities which are not deeply discounted securities
  5. SAIM3050
    Excluded indexed securities
  6. SAIM3055
    Excluded indexed securities: chargeable assets
  7. SAIM3060
    Securities issued in separate tranches
  8. SAIM3070
    Taxation: profit on disposal
  9. SAIM3080
    Taxation: losses
  10. SAIM3090
    Taxation: market value rules
  11. SAIM3100
    Taxation: 'earn-out' rights
  12. SAIM3110
    Taxation: death
  13. SAIM3120
    Taxation: trustees
  14. SAIM3130
    Strips of government securities
  15. SAIM3140
    Strips of government securities: losses
  16. SAIM3150
    Corporate strips
  17. SAIM3160
    Corporate strips: taxation