Australia - Tax Treatment of Weather Derivatives - As part of a continuing survey, this article considers the tax and accounting treatment of weather derivatives in Australia. In spite the existence of several court decisions, there remains a lack of clear criteria distinguishing gambling from commercial activity. Continued growth in the market for weather derivatives will only lead to more ...
| Year of publication: |
2007
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| Authors: | Ciro, Tony |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 9.2007, 2, p. 62-66
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