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Taxation of Financial Arrangements - timing rules presentation

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

This presentation 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 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 FTI
Neil is a Partner at Deloitte. Neil has more than 25 years experience advising on tax. During this period he has advised on most aspects of corporate taxation both from an Australian and International perspective. Neil has had significant experience with tax consulting to the banking and finance sector. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation and infrastructure transactions and has been actively involved in the tax reform of financial arrangements. Current at 01 June 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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