ITAA 1997 s 960-50(1) and paragraph 960-50(2)(a)

Foreign Exchange (Forex): timing of translation of foreign income that is non-assessable non-exempt income into Australian currency

Foreign Exchange: translating exempt salary and wage income into Australian currency

Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has other Australian income

Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has losses from Australian sources