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Foreign Currency Gains & Losses - the next instalment seminar paper


The taxation of foreign currency gains and losses has long been a complex and important issue for all financial institutions. This seminar paper picks up on the latest developments.
- What is wrong with the current law and administration and needs fixing?
- Revenue/capital characterisation and hedging rules
- Review of draft legislation (assuming released) as announced in the 2002 Federal Budget
- What else should be done - are the proposed rules adequate for players in the financial services industry?

An updated version of this paper was presented by Tony at the NSW International Masterclass held in Sydney on 22 July 2003. Click here to view that paper.

Author profile:

Anthony Frost CTA
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 18 October 2013 Click here to expand/collapse more articles by Tony FROST.

This was presented at Beyond Tax Reform - Financial Services Taxation Conference.

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Individual sessions

Panel Discussion: Future of Financial Services in Australia

Author(s):  Tony BURKE,  Richard GILBERT,  David LYNCH

Materials from this session:

Foreign Currency Gains & Losses - the next instalment

Author(s):  Tony FROST

Materials from this session:

GST - Give credit where credit is due

Author(s):  Michael B EVANS

Materials from this session:

Superannuation Hot Topics

Author(s):  Peter HOGAN

Materials from this session:

Infrastructure Financing - A Structured Perspective

Author(s):  Steve FORD

Materials from this session:

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