Legislation

ITAA 1936 s 3B applies to certain currency exchange gains made and losses incurred of a capital nature under eligible contracts (sections 82U, 82Y and 82Z

ATO documents that consider ITAA 1936 s 3B applies to certain currency exchange gains made and losses incurred of a capital nature under eligible contracts (sections 82U, 82Y and 82Z

1 document

ATO ID 2006/291 (Withdrawn)withdrawnATO ID · 2006

Foreign currency exchange gains and losses: income-producing security denominated in foreign currency acquired when taxpayer is a non-resident but disposed of after becoming a resident of Australia