Miscellaneous 2002

Foreign currency gains and losses (case studies)

Source: National

Published Date: 29 Aug 2002

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This seminar paper provides a series of case studies discussing foreign currency gains and losses, including: what is wrong with the current law and administration, interaction between Division 3B, CGT and general income tax rules, what is the likely scope of the legislation to give effect to the Budget announcements on this topic, revenue/capital characterisation, timing and hedging rules.

Individual Session

Foreign currency gains and losses

Author(s): Tony Frost

Details

  • Published By: Tony Frost
  • Published On:29 Aug 2002
  • Took place at:Hyatt Coolum, Queensland

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2002

Share this page