Does Bed and Breakfasting rule/same day/30 day rules apply trading futures contract

I know these rules applies to stock shares, but do they applies to futures contracts?

Hi,
Yes.  
Have a look at CG13350 - Bed and breakfasting: general
Thank you.
 

Hi, Just wondering whether this rule applies also to ETFs when they are not the same ETF but track the same index? So for example if you sell a synthetic ETF and buy a physical ETF tracking exactly the same index, does the rule apply?

Hi, Thank you for your answer. To be more specific, the futures contract I've questions are US indices futures (such as S&P500 futures ES, GBP futures 6B). According to CG56004 - Futures: income or CG: CG treatment, am I correct that I can report the profit from trading futures as income tax? If I could report them as income, if I made a loss when trading futures in the tax year, am I correct that I don't need to report it in my tax return?

Hi samadhi Irene, 
You can see guidance here:
CG13350 - Bed and breakfasting
Thank you.

Hi Andrew,
The type of tax depends on whether you class this as your source if income in that you are an actual trader or just taking a chance on the markets.
If trading, you need to register as self employed. Please also see:
CG51560 - Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules
Thank you.