Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 775 - Foreign currency gains and losses  

Subdivision 775-B - Realisation of forex gains or losses  

SECTION 775-175  

775-175   Application to things happening before commencement  

The use of the present tense in a provision of this Division does not imply that the provision does not apply to things happening before the commencement of this Division.