Legislation

ITAA 1997 s 960-61 Functional currency for calculating capital gains and losses on indirect Australian real property interests 960-61(1)

ATO documents that consider ITAA 1997 s 960-61 Functional currency for calculating capital gains and losses on indirect Australian real property interests 960-61(1)

1 document

ATO ID 2012/35currentATO ID · 2012

Functional currency: requirement for a foreign resident to use the applicable functional currency to work out the amount of a capital gain or capital loss on indirect Australian real property interests.