ITAA 1997 s 960-55

Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency, should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?

Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice

Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice