Legislation

ITAA 1997 s of a right, to receive foreign currency, and the right or the part of the right is created or acquired in return for the taxpayer paying an amount of Australian currency or foreign currency (see paragraph 775-45(1)(a) and subparagraph 775-45(1)(b)(iii)

ATO documents that consider ITAA 1997 s of a right, to receive foreign currency, and the right or the part of the right is created or acquired in return for the taxpayer paying an amount of Australian currency or foreign currency (see paragraph 775-45(1)(a) and subparagraph 775-45(1)(b)(iii)