ITAA 1997 s 775

Income tax: for the purposes of Division 775 of the Income Tax Assessment Act 1997 , does forex realisation event 2 and forex realisation event 4 occur when, on novation, a foreign currency-denominated debt is ended and a new party becomes either the creditor or debtor in the substituted debt?

Income tax: for the purposes of Division 775 of the Income Tax Assessment Act 1997 , what forex realisation events happen to a creditor and a debtor, on the effective assignment by the creditor to a third party of a presently existing right to receive an amount under a foreign currency-denominated debt?

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: 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 bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997?

Compendium

Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 ?

Income tax: is bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 ?

Fringe benefits tax: is the provision of bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 ?

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 ?

Compendium

Tax consequences for Australian policyholders of a Quilter executive investment bond

Tax consequences for Australian policyholders of a Kenforth international insurance policy

Swiss Life (Singapore) Pte. Ltd. Life Asset Portfolio Universal Asia

Utmost Executive Investment Account

St. James's Place International Investment Plan II

St. James's Place International Investment Bond and International Investment Account

Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life

Zurich Life Insurance (Hong Kong) Limited - Matterhorn life insurance policy

St. James's Place Fund Administration Bond and Portfolio Administration Bond