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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/46432
- Title
- Tax treatment of weather derivatives
- Author(s)
- Ciro, Tony
- Abstract
- As part of a continuing survey, this article considers the tax and accounting treatment of weather derivatives in Australia. In spite of 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 unresolved issues for both the courts and legislatures.
- Publication type
- Journal article
- Source
- Derivatives & Financial Instruments, Vol. 9, no. 2 (Mar/Apr 2007), pp. 62-66
- Publication year
- 2007
- Keyword(s)
- Accounting; Australia; Commercial activity; Gambling; Legislation; Risk management; Taxation; Weather derivatives
- Publisher
- IBFD
- ISSN
- 1389-1863
- Publisher URL
- http://www.ibfd.org/
- Peer reviewed
