ITAA 1997 s 775

Utmost Executive Investment Bond

Utmost Silk Life Plan - Singapore

Friends Provident International - Global Portfolio - Collective Investments

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

RL360 Insurance Company Limited - Personal Investment Management Service

Heng An Standard Life (Asia) Limited - OneFuture

Utmost International Isle of Man Limited - Executive Investment Account

Variable Universal Life Assurance Policy - Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.

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: operation of Division 775 where the head company of a consolidated group is an ADI

Application of foreign exchange (forex) provisions to a facility agreement where the lender is under no obligation to rollover amount

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

Foreign exchange losses: loss incurred upon closing forward contract

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

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

Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice

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

Is a term deposit a qualifying forex account?

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)?