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
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
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