Income Tax Assessment Amendment Regulations 2005 (No. 2) (75 of 2005)
Schedule 2 Amendments commencing on the day after registration
[2] Subregulation 960-50.01 (1), before added item 12
insert
|
11A |
an amount (other than an amount of a receipt or a payment) to which none of the above items applies |
the amount is to be translated into Australian currency at an exchange rate that is reasonable having regard to the circumstances. |