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Taxation, Federal Commissioner of v Energy Resources of Australia Ltd
Judgment date: 30/11/1994
Court: FCA
Judge: Beaumont, Gummow & Hill JJ
Citation:
(1994) 126 ALR 161;
(1994) 29 ATR 553;
(1994) 54 FCR 25;
(1994) 94 ATC 4923;
BC9400200;
Catchwords: Taxation and revenue; Income tax; Assessable income; Application of foreign exchange gain or loss provisions;