ITAA 1997 s 775-55(5)

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

Foreign exchange (forex) gains and losses: initial 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