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Australia: taxation of financial assets

Publication date: 01 Sep 99 | Source: DERIVATIVES & FINANCIAL INSTRUMENTS

Issue: Vol 1, No 5

Pages: pp.237-249

This article provides a general and thorough analysis of the current tax treatment of financial assets in Australia and the proposals for reform under consideration by the government. The focus of this article is on typical financial assets in an Australian context, including traditional debt and equity instruments, hybrid debt/equity instruments, options, swaps (debt-for-equity and interest rate swaps) and foreign currency exchange gains and losses.

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Author profiles

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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