ITAA 1936 s 26BB and 70B

Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency, should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?

Income tax: where there is a disposal of foreign currency or a right to receive foreign currency and forex realisation event 1 happens, is the amount attributable to a currency exchange rate effect determined by subtracting the non-forex component of the capital gain (or loss) from the overall capital gain (or loss)?

Income tax: is a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, a traditional security for the purposes of sections 26BB and 70B of the Income Tax Assessment Act 1936?

Compendium

Income tax: listed investment companies

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

Income tax: traditional securities

Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited

Income tax: Selective Capital Reduction: Coal and Allied Industries Limited

Income tax: restructure of Spark Infrastructure

Income tax: Associated Retailers Limited - ARL Equity Notes

Income tax: Australian Government Bond holders electing to exchange Bonds for CHESS Depositary Interests (CDIs)

Income tax: Members Equity Bank - ME Capital Notes

Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)

Income tax: Members Equity Bank Limited - Series 2 Capital Notes

Australian Government Bond holders - exchange of bonds for CHESS Depository Interests

DBG Global Enterprises Pty Ltd - customer equity scheme

Certain stapled securities involving notes and preference shares

Income tax: tax consequences of investing in Westpac Deferred Purchase Agreements - Westpac Maximiser Series 2

Income tax: tax consequences of investing in Westpac Deferred Purchase Agreements - Westpac Maximiser