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  • Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part 2

Q&A: Taxation of Foreign Exchange Gains and Losses - The New Rules Part 2

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Published on 01 Mar 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Part 1 of this series, published in the February 2004 edition of Taxation in Australia, discussed the basic rules for recognition of foreign exchange gains and losses. This month we look at some of the modifications to those basic rules.

Author profiles

Michael Parker CTA
Photo of author, Michael PARKER Michael Parker, CTA, is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 31 October 2019
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Andy MILIDONI
Andy is a Solicitor at Hall & Wilcox Lawyers.
Current at March 2004
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