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-E - Retranslation for qualifying forex accounts  

Operative provisions

SECTION 775-275   Withdrawal of choice  

775-275(1)    
If you have made a choice for retranslation for a *qualifying forex account held by you, you may withdraw your choice.

775-275(2)    
A withdrawal must be in writing.

775-275(3)    
Withdrawing a choice does not prevent you from making a fresh choice under section 775-270 .



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