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Foreign currency translation rules

Last updated 12 February 2019

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:

QC22855