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

This was presented at International Masterclass .
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