Foreign currency conversion rules



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

When calculating attributable income you must convert all amounts into Australian currency. This conversion is done using the conversion rules under the usual operation of the Act. For more information refer to the fact sheet Forex: The general translation rule, available on our website at

Last modified: 05 Dec 2006QC 17522