ITAA 1997 s 960-50(6)

Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency, should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?

Income tax: if an 'attributable taxpayer' makes a choice under item 4 of the table in subsection 960-60(1) of Subdivision 960-D of the Income Tax Assessment Act 1997, to use the 'applicable functional currency', will this choice apply to its calculation of 'attribution surplus' under section 370 of Part X of the Income Tax Assessment Act 1936?

Income tax: can a consolidated special purpose financial report of a head company of a tax consolidated group satisfy clause 1.1 of Schedule 2 to the Income Tax Assessment Regulations 1997 where transactions within the same category are translated using inconsistent methodologies?

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: Yancoal SCN Limited: Subordinated Capital Notes

Capital Gains Tax: foreign exchange gains or losses

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

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: 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

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

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

Foreign currency translation rules in working out 'applicable fund earnings' under section 305-75 of the ITAA 1997

Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?

Income tax: can a consolidated special purpose financial report of a head company of a tax consolidated group satisfy clause 1.1 of Schedule 2 to the Income Tax Assessment Regulations 1997 where transactions within the same class are translated using inconsistent methodologies?

Capital Gains Tax: foreign currency converted into Australian currency at time of the transaction