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"Australia's New Forex Regime"

(2004) 7 Journal of Australian Taxation 6

Barkoczy, Stephen

Journal of Australian Taxation

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s65, s103, s128A
Income Tax Assessment Act 1997 (Cth)	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
Caltex Ltd v FCT	[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543	High Court of Australia	Australia - Commonwealth	5 Apr 1960	AustLII		32
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII		25
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		200
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII		40

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