ITAA 1997 s 775-105(1)

Foreign exchange (forex) gains and losses: acquisition of foreign currency under a forward exchange contract

Foreign exchange (forex) gains and losses: initial exchange of currency under a foreign exchange swap contract

Foreign exchange (forex) gains and losses: re-exchange of currency under a foreign exchange swap contract

Foreign exchange (forex) gains and losses: delivery of currency under a foreign currency spot contract

Foreign exchange (forex) gains and losses on payment of foreign currency on the re-exchange of currencies under a foreign exchange swap contract