ITAA 1936 s 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: is a taxpayer entitled to an income tax deduction under subsection 70B(2) of the Income Tax Assessment Act 1936 where a Stapled Security of the kind described in Taxpayer Alert TA 2008/1 is sold at a loss or upon the occurrence of an Assignment Event?

Compendium

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

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

Income tax: Investment in the Wattle Group

Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities

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

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Westpac Banking Corporation - Westpac Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2

Income tax: Westpac Banking Corporation - Westpac Capital Notes 2

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

Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes

Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes

Income tax: Challenger Limited: Challenger Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2

Income tax: Yancoal SCN Limited: Subordinated Capital Notes