ITAA 1936 s 82V(1)

Foreign exchange (forex) gains and losses: bank account opened between 19 February 1986 and 1 July 2003

Foreign Currency Exchange Gains and Losses - Non-resident repays whole or part of foreign currency loan

Tax implications of the functional currency transitional rules on foreign denominated liabilities

Foreign exchange (forex) gains and losses: bond maturity

Division 3B: foreign exchange (forex) gains and losses - re-exchange of currencies under a cross currency swap