Published on 01 Jul 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The new rules for the taxation of foreign currency transactions apply from 1 July 2003 (or earlier, if chosen). They are relevant for all Australian entities conducting transactions in foreign currency (including FX borrowing and lending, sales and purchases, investment and hedging).
This seminar paper analyses the new rules and considers practical examples and key business aspects.
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Gavin Marjoram CTA
Gavin is a Partner in the Financial Services tax practice at PwC. He specialises in the taxation of financial entities and transactions and brings a detailed understanding of the practical application and operation of tax law in this area. Current at 18 October 2013
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