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Taxation, Commissioner of v Energy Resources of Australia Ltd
Judgment date: 20/06/1996
Court: HCA
Judge: Dawson, Toohey, Gaudron, McHugh and Kirby JJ
Citation:
(1996) 137 ALR 18;
(1996) 185 CLR 66;
(1996) 33 ATR 52;
(1996) 70 ALJR 629;
(1996) 96 ATC 4536;
[1996] 10 Leg Rep 8;
[1996] HCA 10;
Catchwords: Taxation and revenue; Deductions; Cost of issuing and retiring promissory note in foreign currency; Calculation of loss or outgoing;