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Legislation
ATO documents that consider ITAA 1997 s 775-105(1)(a)
2 documents
Foreign exchange (Forex) gains and losses: determining that part of an overall capital gain under Forex Realisation Event 1 which is attributable to a currency exchange rate effect
Foreign exchange (Forex) gains and losses: determining that part of an overall capital loss under Forex Realisation Event 1 which is attributable to a currency exchange rate effect