Miscellaneous 2002

Foreign currency gains and losses

Source: National

Published Date: 29 Aug 2002

 

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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.

Individual Session

Foreign currency gains and losses

Author(s): Tony Frost

Details

  • Published By: Tony Frost
  • Published On:29 Aug 2002
  • Took place at:Hyatt Coolum, Queensland

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