Legislation

ITAA 1997 s 2 to the Regulations will not be satisfied in these circumstances, and therefore the amount of pension or annuity income must be translated at the exchange rate applying when it is received (or when it is derived, if this is earlier) under item 6 of the table in subsection 960-50(6)

ATO documents that consider ITAA 1997 s 2 to the Regulations will not be satisfied in these circumstances, and therefore the amount of pension or annuity income must be translated at the exchange rate applying when it is received (or when it is derived, if this is earlier) under item 6 of the table in subsection 960-50(6)

2 documents

TD 2006/54currentTD · 2006

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?

TD 2006/D20 (Finalised)replacedTD · 2006