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Case studies - forex presentation

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Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The foreign exchange rules remain a mystery to many advisors. This presentation examines, through a series of case studies, the anomalous and inconsistent outcomes that can arise when applying these rules to common financing methods including:

  • foreign currency denominated loans and RPS
  • AUD denominated loans coupled with a foreign currency swap

The case studies also consider certain issues arising from investing in foreign currency denominated investments, including:

  • dividend hedging
  • investments that are subject to “calls”.

Author profile

Tim Kyle
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He advises clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. - Current at 25 September 2017
Click here to expand/collapse more articles by Tim KYLE.

 

This was presented at Manoeuvring the Maze: Tax Forum .

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