shopping_cart

Your shopping cart is empty

Taxation of Financial Arrangements - scope and exceptions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 15 Feb 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This workshop paper covers:

  • is the very wide definition of a 'financial agreement' workable?
  • are the exceptions and carve-outs adequate?
  • alternative approaches?
  • comparison to the financial accounting definition of a 'financial instrument'
  • the New Zealand experience
  • character rules: is the deemed revenue treatment appropriate?

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.

Author profile

Anthony Frost CTA
Photo of author, Tony FROST Tony Frost in his first, 34-year career was one of Australia’s leading corporate tax advisers. He was, and still is, a lawyer and a Chartered Accountant. His clients included BHP Billiton, Macquarie Bank, Westpac Banking Corporation and the Commonwealth Bank of Australia. Before joining Greenwoods in 2003, he had been a tax partner at PwC for seven years. Prior to that, Tony spent five years working in-house at Westpac Banking Corporation. Throughout his tax career, Tony was a regular speaker at TTI events. Tony finished his tax career in 2018, after being Managing Partner, for seven years, of tax advisory firm Greenwoods & Herbert Smith Freehills, one of Australia’s most lauded professional service firms. Since 2019, and after completing a Master of Science in Coaching Psychology degree at the University of Sydney, Tony has been having a second career as an executive coach, mentor, leadership consultant, facilitator and trainer. He holds a number of non-executive company directorships and is the non-executive Chairman of the Leadenhall Valuation Services group. Tony is a graduate of the Australian Institute of Company Directors and now teaches the AICD’s prestigious Company Directors’ Course. Tony is also the author of The Professional: A Playbook to Unleash Your Potential and Futureproof Your Success, Tony has been a proud member of The Tax Institute for about 40 years. - Current at 06 July 2026
Click here to expand/collapse more articles by Tony FROST.

 

This was presented at Taxation of Financial Arrangements - Practical Application .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of Financial Arrangements - timing rules

Author(s):  Neil WARD

Materials from this session:

Taxation of Financial Arrangements - scope and exceptions

Author(s):  Tony FROST

Materials from this session:

Further details about this event:

 

Copyright Statement