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Legislation
ATO documents that consider ITAA 1936 s 20(1)
6 documents
Income tax: functional currency - when is an amount not in the 'applicable functional currency'?
Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice
Income tax: functional currency - when is an amount not in the 'applicable functional currency'?
Currency exchange rates and the annual deductible amount for foreign pensions
Foreign denominated traditional security
Conversion to Australian dollars of a loss arising from the disposal or redemption of a traditional security denominated in foreign currency