Gains and losses

Can there be more than one retranslation period in an income year for a qualifying forex account?

Roll-over relief: multi currency facility agreements

Foreign Exchange (Forex): timing of translation of foreign income that is non-assessable non-exempt income into Australian currency

Foreign Exchange (Forex): Forex realisation gain on repayment of borrowings to acquire non-portfolio dividend

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

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

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: effect on holder of lapsed foreign currency denominated call option

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

Foreign exchange (forex) gains and losses: tax consequences of certain short-term forex realisation gains or losses

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

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

Foreign exchange (forex) gains and losses: re-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: operation of Division 775 where the head company of a consolidated group is an ADI

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

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: rights to receive foreign currency created or acquired in return for a third party paying an amount of foreign currency for your benefit

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