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"Foreign Currency Translation: The Beginning Of A New Era"   flag 

[2005] JlATaxTA 7
Hanlon, Dean; Nethercott, Les
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Tax Law Improvement Bill 1996 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s5.1, s5.5
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Taxation of Financial Arrangements Bill – Exposure Draft" (2003) 37 (8) Taxation in Australia 417 Taxation in Australia Australia circa 2003 flag 1
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
"The Simplification Debate - Too Simplistic?" (1991) 26 Taxation in Australia 277 Taxation in Australia Australia circa 1991 flag 4
"Income Taxation – An Institution in Decay?" (1986) 3 Australian Tax Forum 233 Australian Tax Forum Australia circa 1986 flag 11
"Some observations on tax accounting" (1986) 15 Australian Tax Review 221 Australian Tax Review Australia circa 1986 Legal Online / Informit flag 3
"Accounting Standards – A Framework for Tax Assessment" (1985) 2 (3) Australian Tax Forum 243 Australian Tax Forum Australia circa 1985 flag 1
"The Relevance of Accounting Principles to the Income Tax Assessment Act" (1981) 15 Taxation in Australia 690 Taxation in Australia Australia circa 1981 flag 2
"The accountant as the expert" (1979) 8 Australian Tax Review 64 Australian Tax Review Australia circa 1979 Legal Online / Informit flag 1
"Legal recoverability and accruals tax accounting" (1972) 1 Australian Tax Review 219 Australian Tax Review Australia circa 1972 Legal Online / Informit flag 2
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
, Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 38

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