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Foreign Exchange

Federal Commissioner of Taxation v. Energy Resources of Australia Ltd., 94 ATC 4923, [1994] FCA 924 (Full Fed. Ct.) -- attach -- Foreign Exchange

short-term note facility on capital account

Read more about Federal Commissioner of Taxation v. Energy Resources of Australia Ltd., 94 ATC 4923, [1994] FCA 924 (Full Fed. Ct.) -- attach -- Foreign Exchange

D.W.S. Corp. v. MNR, 68 DTC 5045, [1968] CTC 65 (Ex Ct), briefly aff'd 69 DTC 5203 (SCC) -- attach -- Foreign Exchange

FX loss on USD trade payables incurred in the course of trading was deductible

Read more about D.W.S. Corp. v. MNR, 68 DTC 5045, [1968] CTC 65 (Ex Ct), briefly aff'd 69 DTC 5203 (SCC) -- attach -- Foreign Exchange

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