Taxing financial instruments: Convergence of law and accounting

Fisher, RK

Taxing financial instruments: Convergence of law and accounting

Fisher, RK

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Publisher:: Australian School of Taxation
Publication Type:: Journal Article
Citation:: Journal of the Australasian Tax Teachers Association, 2005, 1 (1), pp. 46 - 65
Issue Date:: 2005-01

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Field	Value	Language
dc.contributor.author	Fisher, RK	en_US
dc.date.issued	2005-01	en_US
dc.identifier.citation	Journal of the Australasian Tax Teachers Association, 2005, 1 (1), pp. 46 - 65	en_US
dc.identifier.issn	1832-911X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/946
dc.description.abstract	The purpose of this article is to seek to identify trends which highlight the essential elements in the taxation of financial arrangements. To this end, the article reviews the existing taxation regime for financial instruments under Australian common law, and also examines the recommendations emanating from the reviews of the taxation of financial arrangements in Australia. The existing common law regime and the statutory proposals are compared and contrasted to highlight the distinctions between them. The article also has regard to accounting standards which may be of relevance. Additionally, some overseas regimes are reviewed for the guidance they may provide in relation to developing a model for taxing financial instruments	en_US
dc.publisher	Australian School of Taxation	en_US
dc.relation.ispartof	Journal of the Australasian Tax Teachers Association	en_US
dc.title	Taxing financial instruments: Convergence of law and accounting	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	open_access
pubs.consider-herdc	false	en_US
pubs.issue	1	en_US
pubs.volume	1	en_US

Abstract:

The purpose of this article is to seek to identify trends which highlight the essential elements in the taxation of financial arrangements. To this end, the article reviews the existing taxation regime for financial instruments under Australian common law, and also examines the recommendations emanating from the reviews of the taxation of financial arrangements in Australia. The existing common law regime and the statutory proposals are compared and contrasted to highlight the distinctions between them. The article also has regard to accounting standards which may be of relevance. Additionally, some overseas regimes are reviewed for the guidance they may provide in relation to developing a model for taxing financial instruments

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http://hdl.handle.net/10453/946