TD 2006/11 - Income tax: for the purposes of Division 775 of the Income Tax Assessment Act 1997 , does forex realisation event 2 and forex realisation event 4 occur when, on novation, a foreign currency-denominated debt is ended and a new party becomes either the creditor or debtor in the substituted debt?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Olsson v Dyson	[1969] HCA 3; (1969) 120 CLR 365; [1969] ALR 443; (1969) 43 ALJR 77	High Court of Australia	Australia - Commonwealth	28 Feb 1969	AustLII	239
Re United Railways of the Havana and Regla Warehouses Ltd	[1960] Ch 52; [1959] 1 All ER 214	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw	52

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