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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, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling 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 the small business CGT Concessions. He is a regular presenter for The Tax Institute. - Current at 20 June 2014
Click here to expand/collapse more articles by Michael PARKER.
Michael Parker CTA
Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling 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 the small business CGT Concessions. He is a regular presenter for The Tax Institute. - Current at 20 June 2014
Click here to expand/collapse more articles by Andy MILIDONI.

 

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