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Accruals, realisation and hedging presentation

Published on 28 Feb 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • when is compounding accruals required?
  • what is the meaning of sufficiently certain?
  • how do you perform a compounding accruals calculation?
  • reassessment and re-estimation of gains and losses
  • how are bad and doubtful debts treated?
  • what are the requirements of the hedging election?
  • how will character matching impact?

Author profile:

Julian Humphrey CTA
Julian, CTA, is a Partner of KPMG’s Banking and Finance practice with over 18 years experience. He works primarily with international banks and financial services companies operating in Australia, providing corporate income tax and more recently transfer pricing services. Julian’s areas of expertise include the taxation of banks and bank branches, the taxation of financial arrangements and retail financial products as well as Australia’s offshore banking regime. He has advised on a number of major M&A transactions in the financial services sector in recent years. He is currently heavily involved in the base erosion and profit shifting debate, working with clients to implement country-by-country reporting. He is a regular participant in consultation with the government on Australia’s tax reform proposals affecting Australian financial institutions. Current at 17 March 2016 Click here to expand/collapse more articles by Julian HUMPHREY.
 

This was presented at Taxation of Financial Arrangements.

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Individual sessions

Taxation of Financial Arrangements Stages 3 & 4

Author(s):  William POTTS

Materials from this session:

Accruals, realisation and hedging

Author(s):  Julian HUMPHREY

Materials from this session:

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