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Legislation
ATO documents that consider ITAA 1936 s 3B of Part III
13 documents
Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?
Income tax: foreign exchange gains and losses of a capital nature - in what circumstances is a loan 'wholly or partly rolled over' under section 82W of the Income Tax Assessment Act 1936 ?
Foreign exchange (forex) gains and losses: bank account opened between 19 February 1986 and 1 July 2003
Application of the foreign exchange (forex) provisions to a loan entered into before 1 July 2003
Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?
Income tax: does Division 3B of Part III of the Income Tax Assessment Act 1936 (Division 3B) apply to ordinary shares denominated in foreign currency?
Income tax: does Division 3B of Part III of the Income Tax Assessment Act 1936 (Division 3B) apply to ordinary shares denominated in foreign currency?
Income tax: foreign exchange gains and losses of a capital nature - foreign currency bank accounts
Transfer pricing: secondary transfer pricing adjustments
Foreign currency exchange gains and losses: income-producing security denominated in foreign currency acquired when taxpayer is a non-resident but disposed of after becoming a resident of Australia
Tax implications of the functional currency transitional rules on foreign denominated liabilities
Foreign exchange (forex) gains and losses: bond maturity
Division 3B: foreign exchange (forex) gains and losses - re-exchange of currencies under a cross currency swap