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  • Foreign Currency Gains and Losses - a whole new regime seminar paper

Foreign Currency Gains and Losses - a whole new regime seminar paper

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Non Member Price: $75.00

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Published on 22 Jul 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- affected transactions and taxpayers
- revenue/capital characterisation and timing rules
- functional currency regime
- transitional and grandfathering arrangements
- other FX and TOFA measures still to come.

Author profile

Anthony Frost CTA
Photo of author, Tony FROST 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 22 May 2017
Click here to expand/collapse more articles by Tony FROST.

 

This was presented at International Masterclass .

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