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01 Jun 11 Hedge effectiveness test - TD 2011/D6

This draft Taxation Determination, released on 1 June 2011, deals with the question: does the hedge effectiveness test under s 230-365 ITAA 1997 require both retrospective and prospective testing for the purposes of the hedging financial arrangements method?: TD 2011/D6.

The draft Determination answers yes. The hedge effectiveness test under s 230-365 requires both retrospective and prospective testing for the purposes of the hedging financial arrangements method.

The closing date for comments is 1 July 2011.