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.

Individual Session

Taxation of Financial Arrangements - timing rules

Author(s): Neil Ward

Details

  • Published By: Neil Ward
  • Published On:15 Feb 2006
  • Took place at:The Radisson Plaza Hotel, Sydney

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.

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Miscellaneous 2006

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