ITAA 1997 s 36-20

Deductibility of loss in a later year of income where taxpayer receives exempt foreign pension

Exempt Income: net exempt income - child care benefit and family tax benefit

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

Calculation of a prior year loss for a non resident

Net exempt income - 'CGT concession amount' of a discount capital gain

Capital gains tax: CGT concession amount of discount capital gain - net exempt income

Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has losses from Australian sources