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Energy Resources of Australia Ltd v Federal Commissioner of Taxation
Judgment date: 22/04/1994
Court: FCA
Judge: Davies J
Citation:
(1994) 28 ATR 67;
(1994) 94 ATC 4225;
Catchwords: Taxation and revenue; Income tax; Assessable foreign currency exchange gains and losses; Whether taxpayer realised or incurred gains or losses;