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  Miscellaneous 2006

Taxation of Financial Arrangements - timing rules

Source: New South Wales

Published Date: 15 Feb 2006

 

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This workshop paper 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 paper was also presented at the 'Taxation of Financial Arrangements' seminars held in Melbourne on 9 March 2006 and Sydney on 22 March 2006.

Author(s)

Individual Session

Taxation of Financial Arrangements - timing rules

Author(s): Neil Ward
Materials from this session:

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Miscellaneous 2006

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