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Taxation of Financial Arrangements - timing rules paper

Published on 15 Feb 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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.

Author profile:

Neil WARD
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions.
Current at 11 March 2009 Current at 06 April 2009 Click here to expand/collapse more articles by Neil WARD.
 

 

This was presented at Taxation of Financial Arrangements - Intensive Workshop .

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Individual sessions

Taxation of Financial Arrangements - scope and exceptions

Author(s):  Tony FROST

Materials from this session:

Further details about this event:

 

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