ITAA 1997 s 775

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?

Income tax: is Bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 (ITAA 1997)?

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

Income tax: is Bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 (ITAA 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: consolidation: capital gains and losses: does a capital gain arise under CGT event C2 when the amount received in payment of a foreign currency denominated trade receivable exceeds its tax cost setting amount?

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?

Is a term deposit a qualifying forex account?

Foreign exchange (Forex) gains and losses: forex realisation gain made on acquisition of trading stock - statutory income?

Foreign exchange (Forex) gains and losses: determining that part of an overall capital gain under Forex Realisation Event 1 which is attributable to a currency exchange rate effect

Foreign exchange (Forex) gains and losses: determining that part of an overall capital loss under Forex Realisation Event 1 which is attributable to a currency exchange rate effect

Foreign exchange (forex) gains and losses made by an ADI

Application of foreign exchange (forex) provisions to a facility agreement entered into before 1 July 2003 where rollovers occur after 1 July 2003

Tax implications of the functional currency transitional rules on foreign denominated liabilities

Foreign exchange (forex) gains and losses: bond maturity