Legislation

ITAA 1997 s 775-80(3)(c)

ATO documents that consider ITAA 1997 s 775-80(3)(c)

1 document

ATO ID 2013/53currentATO ID · 2013

Foreign exchange (forex) gains and losses: Commissioner's discretion under paragraph 775-80(3)(c) of the ITAA 1997 to allow a longer period to elect out of the short term rules