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Legislation
ATO documents that consider ITAA 1936 s 26BB and 70B
28 documents
Income tax: tax consequences of investing in a Macquarie Step Facility Deferred Purchase Agreement
Income tax: tax consequences of investing in Commonwealth Bank Vantage+ Series 2 (Deferred Purchase Agreements)
Consolidation: disposal of intra-group asset - traditional security that is a debt
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?
Income tax: functional currency - when is an amount not in the 'applicable functional currency'?
Foreign exchange (Forex) gains and losses: determining that part of an overall capital gain under Forex Realisation Event 1 which is attributable to a currency exchange rate effect
Foreign exchange (Forex) gains and losses: determining that part of an overall capital loss under Forex Realisation Event 1 which is attributable to a currency exchange rate effect