ITAA 1997 s 775-55(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?

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?

Notice of Withdrawal - Income tax: does forex realisation event 4 happen to the debtor under subsection 775-55(1) of the Income Tax Assessment Act 1997 on repayment of a loan taken out prior to the effective date of a choice to use the applicable functional currency and denominated in the same non-AUD currency that later becomes the applicable functional currency?

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

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

Foreign exchange (forex) gains and losses: delivery of currency under a foreign currency spot contract

Foreign exchange (forex) gains and losses on payment of foreign currency on the re-exchange of currencies under a foreign exchange swap contract

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: 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?