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The foreign exchange debate: some preliminary observations on ERA

Published on 12 Sep 96 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this convention paper include:
- ERA and the deductibilty of discount
- ERA and foreign exhange
- ERA and the need for conversions
- Foreign currency transations and Section 21

Author profile:

John Smith
John Smith is an Assistant Commissioner and holds the position of Senior Tax Counsel at the ATO. John has worked in the ATO for 37 years and has wide ranging experience in litigation and audit. John has recently been working on issues relating to the debt / equity rules. One of John's key roles is Chair of the Finance and Investment Subcommittee of the National Tax Liaison Group. Current at 18 December 2007 Click here to expand/collapse more articles by John SMITH.
 

This was presented at 1996 Victorian State Convention.

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Capital gains tax and damages

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The foreign exchange debate: some preliminary observations

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