ITAA 1936 s 317 of Part X

Income tax: can an Australian resident entity which keeps its 'accounts' predominantly in a foreign currency, choose to use that foreign currency as its 'applicable functional currency', where the entity is required to prepare financial statements in Australian dollars for statutory reporting purposes?

Income tax: are the active assets of a partnership, in which a foreign company is a partner, active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of the Income Tax Assessment Act 1997?

Foreign Exchange (Forex): Forex realisation gain on repayment of borrowings to acquire non-portfolio dividend

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

Functional currency choice: meaning of sole or predominant currency in which you keep your 'accounts'

Mature Age Worker Tax Offset - Definition of net income from working

Taxation of Financial Arrangements: gain made in gaining or producing non-assessable non-exempt income

Taxation of financial arrangements: loss made in gaining or producing non-assessable non-exempt income