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Case studies - forex paper


The foreign exchange rules remain a mystery to many advisors. This paper examines, through a series of case studies, the anomalous and inconsistent outcomes that can arise when applying these rules to common financing methods including:

  • foreign currency denominated loans and RPS
  • AUD denominated loans coupled with a foreign currency swap

The case studies also consider certain issues arising from investing in foreign currency denominated investments, including:

  • dividend hedging
  • investments that are subject to “calls”.

Author profile

Tim Kyle CTA
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He focuses on the resources and financial services industries, advising clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. Tim has worked on a range of matters involving Part IVA advice, rulings and disputes. - Current at 22 June 2017
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This was presented at Manoeuvring the Maze: Tax Forum .

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