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Tax tips: Money, money, money … the sequel

Published on 01 Dec 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

What does “money” mean? Reversing a decision of Edmonds J at first instance, the Full Federal Court has held that the word “money” used in s 255 ITAA36 included foreign currency, thus affirming the validity of notices issued by the Commissioner under that section.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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