ITAA 1997 s 960-85

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

Functional currency choice: initial exchange of currency under a cross-currency interest rate swap

Functional currency choice: re-exchange of currency under a cross-currency interest rate swap agreement

Functional currency choice: amounts borrowed/lent in a non-AUD currency which later becomes the 'applicable functional currency'

Functional currency choice: amounts borrowed/lent in a non-AUD currency other than the one which later becomes the 'applicable functional currency'

Functional currency choice: repayment of principal amounts on loans denominated in a non-AUD currency which later becomes the 'applicable functional currency'

Functional currency choice: repayment of principal amounts on loans denominated in a non-AUD currency other than the one which later becomes the 'applicable functional currency'

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

Tax implications of the functional currency transitional rules on foreign denominated liabilities