Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
Section 775-20 and 775-25 apply to a *forex realisation gain only if, had it been a *forex realisation loss, it would have been disregarded under section 775-35 .
PART 4-5
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GENERAL
Division 775
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Foreign currency gains and losses
Subdivision 775-B
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Realisation of forex gains or losses
SECTION 775-27
775-27
Certain forex realisation gains are non-assessable non-exempt income
Section 775-20 and 775-25 apply to a *forex realisation gain only if, had it been a *forex realisation loss, it would have been disregarded under section 775-35 .
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