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Taxation of Financial Arrangements - Intensive Workshop

Published on 15 Feb 2006 | Took place at Hyatt Regency, Sanctuary Cove, Qld , National

This workshop discussed the draft Taxation of Financial Arrangement legislation.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of Financial Arrangements - timing rules

Author(s):  Neil WARD

This workshop paper covers the following topics:

  • compounding accruals - potential impacts of this fundamental default rule
  • realisation - what will still be on a cash/realisation basis?
  • fair value - who will elect and to what extent?
  • retranslation - the rules / interaction with the Forex Rules
  • hedging - the perceived benefits of electing into hedging.

This paper was also presented at the 'Taxation of Financial Arrangements' seminars held in Melbourne on 9 March 2006 and Sydney on 22 March 2006.

Materials from this session:

Taxation of Financial Arrangements - scope and exceptions

Author(s):  Tony FROST

This workshop paper covers:

  • is the very wide definition of a 'financial agreement' workable?
  • are the exceptions and carve-outs adequate?
  • alternative approaches?
  • comparison to the financial accounting definition of a 'financial instrument'
  • the New Zealand experience
  • character rules: is the deemed revenue treatment appropriate?

This paper was also presented at the 'Taxation of Financial Arrangements' seminars held in Melbourne on 9 March 2006 and Sydney on 22 March 2006.

Materials from this session: