ITAA 1997 s 775-155

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 ?

Translation of foreign currency denominated interest where bank account opened between 19 February 1986 and 1 July 2003

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

Foreign exchange (forex) gains and losses: bank account opened before 19 February 1986

Foreign exchange (forex) gains and losses: Commissioner's discretion under paragraph 775-80(3)(c) of the ITAA 1997 to allow a longer period to elect out of the short term rules

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?

Division 3B: foreign exchange (forex) gains and losses - re-exchange of currencies under a cross currency swap