Your shopping cart is empty
Foreign Currency Gains & Losses - the next instalment seminar paper
Published on 27 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
The taxation of foreign currency gains and losses has long been a complex and important issue for all financial institutions. This seminar paper picks up on the latest
developments.
- What is wrong with the current law and administration and needs fixing?
- Revenue/capital characterisation and hedging rules
- Review of draft legislation (assuming released) as announced in the 2002 Federal Budget
- What else should be done - are the proposed rules adequate for players in the financial services industry?
An updated version of this paper was presented by Tony at the NSW International Masterclass held in Sydney on 22 July 2003. Click here to view that paper.
Author profile
Anthony Frost CTA
Tony Frost, CTA, Greenwoods &
Herbert Smith Freehills’ Managing
Director, is a tax lawyer and Chartered
Accountant, with a career spanning
more than three decades. During this
time, he has advised clients on a wide
range of matters, including financial
transactions, ATO audits and disputes,
and the tax aspects of mergers,
acquisitions and transfer pricing. Tony
has been closely involved in many
successful and unsuccessful tax reform
projects over the last 30 years or so,
including in his role as a key adviser to
the Australian Banking Association, and
also as an occasional adviser/consultant
to the Treasury, ATO and the Board of
Taxation. Before joining Greenwoods
in 2003, Tony was a partner in a global
chartered accounting firm and held a
senior position in a leading Australian
bank. Tony is a prolific author of tax
articles and seminar papers and is
regularly invited to speak at industry
events and conferences. He spent
15 years as a lecturer in the Master
of Laws program at the University
of Sydney. Tony is a Chartered Tax
Adviser of The Tax Institute, a member
of the Law Society of NSW and
Chartered Accountants Australia and
New Zealand, and a member of the
International Fiscal Association.
- Current at
01 November 2018
This was presented at Beyond Tax Reform - Financial Services Taxation Conference .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Panel Discussion: Future of Financial Services in Australia
Author(s): Tony BURKE, Richard GILBERT, David LYNCHMaterials from this session:
-
insert_chart
International Tax Review Issues
Author(s): Andrew MILLSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Foreign Currency Gains & Losses - the next instalment
Author(s): Tony FROSTMaterials from this session:
-
insert_drive_file
Practical Issues in Consolidating a Financial Services Group
Author(s): Jeremy HIRSCHHORNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Transfer Pricing - focus on current issues
Author(s): Nick HOUSEMAN, Christina RICH, Bill YOHANAMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Life Company - Tax Consolidation Issues
Author(s): Michael BROWNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST - Give credit where credit is due
Author(s): Michael B EVANSMaterials from this session:
-
insert_chart
Stamp Duty/Insurance Protection Tax
Author(s): Adrian CHEKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Value Shifting - a practical nightmare?
Author(s): Dr Michael DIRKISMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital Management - Current Commercial & Tax Considerations
Author(s): Neil WARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital Protected Retail Investment Products
Author(s): Jamie MARLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation Hot Topics
Author(s): Peter HOGANMaterials from this session:
-
insert_chart
Infrastructure Financing - A Structured Perspective
Author(s): Steve FORDMaterials from this session:
-
insert_chart
Further details about this event:
Copyright Statement