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Foreign currency gains and losses

Published on 29 Aug 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper discusses foreign currency gains and losses, including: what is wrong with the current law and administration, interaction between Division 3B, CGT and general income tax rules, what is the likely scope of the legislation to give effect to the Budget announcements on this topic, revenue/capital characterisation, timing and hedging rules.

Author profile:

Anthony Frost
CTA
Tony is the Managing Director of Greenwoods & Freehills. With more than 25 years experience in tax, Tony has a focus on financial services and financial transactions. Tony has advised clients on a wide range of tax matters, including innovative financial products, mergers and acquisitions, cross-border dealings, transfer pricing, tax audits and negotiations with the Australian Taxation Office. Tony has also advised clients on various OBU matters over many years, and is part of the consultation group set up by Treasury to discuss changes to the OBU rules announced in the previous government’s 2013-14 Budget.
Current at 18 October 2013 Click here to expand/collapse more articles by Tony FROST.
 

This was presented at 10th National Tax Instensive Retreat - "Every Tax Old Is New Again".

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Individual sessions



Workshop: demergers

Author(s):  Tony BAXTER,  Mark FRIEZER,  Damien L LOCKIE,  Peter MURRAY

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