ITAA 1997 s 775-45(1)

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?

Foreign exchange (forex) gains and losses: effect on holder of lapsed foreign currency denominated call option

Foreign exchange (forex) gains and losses: acquisition of foreign currency under a forward exchange contract

Foreign exchange (forex) gains and losses: re-exchange of currency under a foreign exchange swap contract

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

Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 operate to disregard any forex realisation loss made on withdrawal of that amount?

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?