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Legislation
ATO documents that consider ITAA 1997 s 960-80(1) of Subdivision 960-D
3 documents
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
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.