This seminar paper discusses 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.
Miscellaneous
2002
Foreign currency gains and losses
Source: National
Published Date: 29 Aug 2002
Individual Session
Foreign currency gains and losses
Author(s):
Tony Frost
Materials from this
session:
Details
- Published By: Tony Frost
- Published On:29 Aug 2002
- Took place at:Hyatt Coolum, Queensland
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Tags
Miscellaneous
2002
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