Legislation

ITAA 1997 s 3B) was repealed, but continues to apply in relation to an eligible contract entered into before 1 July 2003, unless a transitional election is made under section 775-150

ATO documents that consider ITAA 1997 s 3B) was repealed, but continues to apply in relation to an eligible contract entered into before 1 July 2003, unless a transitional election is made under section 775-150

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ATO ID 2006/291 (Withdrawn)withdrawnATO ID · 2006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