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TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount?

[2006] ATOTD TD2006/16

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Metway Bank Ltd, Re	[1991] 1 Qd R 120; (1990) 6 ANZ Insurance Cases 60-979		Australia - Queensland	circa 1991	LexisNexis AU		5
Alcom Ltd v Republic of Colombia	[1984] AC 580; [1984] 2 All ER 6; [1984] 2 WLR 750; [1984] 2 Lloyds Rep 24		United Kingdom	circa 1984	LexisNexis / Westlaw		66
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Hart v Sangster	[1957] 1 Ch 329; [1957] 2 All ER 208	Court of Chancery	United Kingdom	circa 1957	LexisNexis / Westlaw		14
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Ronpibon Tin NL & Tong Kah Compound NL v FCT	(1949) 78 CLR 48; [1949] ALR 785		Australia - Commonwealth	circa 1949	Legal Online / Westlaw		13
Joachimson v Swiss Bank Corporation	[1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973		United Kingdom	circa 1921	LexisNexis / Westlaw		154
Foley v Hill	[1848] EngR 837; [1843-60] All ER 16; 2 HLCas 28; 9 ER 1002; 9 ER 100	House of Lords	United Kingdom	circa 1843	CommonLII		168

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