ITAA 1997 s 775-30(1)

Income tax: where there is a disposal of foreign currency or a right to receive foreign currency and forex realisation event 1 happens, is the amount attributable to a currency exchange rate effect determined by subtracting the non-forex component of the capital gain (or loss) from the overall capital gain (or loss)?

Foreign exchange (forex) gains and losses: effect on holder of lapsed foreign currency denominated call option

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

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

Income tax: where there is a disposal of foreign currency or a right to receive foreign currency and forex realisation event 1 happens, is the amount attributable to a currency exchange rate effect determined by subtracting the non-forex component of the capital gain (or loss) from the overall capital gain (or loss)?