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To accrue or not to accrue paper?

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Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • an overview of the accruals method
  • what is a gain or loss?
  • sufficiently certain gains and losses
  • applying the accruals method
  • realisation.

Author profile

Julian Cheng ATI
Julian Cheng, ATI, is a partner in Pitcher Partner’s tax practice. He has over 20 years experience advising multinationals and investment funds on Australian and international tax issues with a focus on mergers and acquisitions, divestments, financing and corporate reorganisations. - Current at 27 August 2018
Click here to expand/collapse more articles by Julian CHENG.

 

This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime .

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Individual sessions

How TOFA fits into the tax net

Author(s):  Gavin MARJORAM

Materials from this session:

Fundamentals that need to be considered

Author(s):  Gavin MARJORAM

Materials from this session:

To accrue or not to accrue

Author(s):  Julian CHENG

Materials from this session:

An overview of hedging under TOFA

Author(s):  Tony FROST

Materials from this session:

Further details about this event:

 

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