Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 4/4)
Character Range: 6854176–6854854

amount of the forex realisation loss is the amount you paid in return for the grant or acquisition of the option.

Non‑cash benefit
 (6) The amount you receive in respect of the event happening can include a *non‑cash benefit. Use the *market value of the benefit to work out the amount you receive.

Tax recognition time
 (7) For the purposes of this section, the tax recognition time is worked out using the table:

Tax recognition time
Item                  If the right, or part of the right, is...                                                                                                                                                  the tax recognition time is...