ITAA 1997 s 103-20

Income tax: does section 103-20 of the Income Tax Assessment Act 1997 apply in determining the capital gain or loss content of attributable income of a controlled foreign company?

Capital Gains Tax: foreign exchange gains or losses

Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice

Functional currency choice: amounts borrowed/lent in a non-AUD currency which later becomes the 'applicable functional currency'

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

Foreign denominated traditional security

Capital Gains Tax: foreign currency converted into Australian currency at time of the transaction

Capital gains tax: foreign exchange gains or losses - calculating the cost base of withdrawals from bank accounts denominated in foreign currency

Capital gains tax: cost base of a CGT asset inherited from a foreign deceased estate

Conversion to Australian dollars of a loss arising from the disposal or redemption of a traditional security denominated in foreign currency