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  • Foreign currency translation 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

    Taxation of foreign currency gains and losses is contained in Division 775 of the ITAA 1997. The foreign currency translation rules are contained in Subdivision 960-C of the ITAA 1997 (and the functional currency rules are contained in Subdivision 960-D of the ITAA 1997).

    For more information about the foreign currency translation rules, see:

    Last modified: 13 Feb 2019QC 22855