ITAA 1997 s of the obligation, in return for the receipt of currency (subparagraph 775-55(1)(b)(ix)

Income tax: for the purposes of Division 775 of the Income Tax Assessment Act 1997 , what forex realisation events happen to a creditor and a debtor, on the effective assignment by the creditor to a third party of a presently existing right to receive an amount under a foreign currency-denominated debt?

Income tax: for the purposes of Division 775 of the Income Tax Assessment Act 1997, what forex realisation events happen to a creditor and a debtor, on the effective assignment by the creditor to a third party of a presently existing right to receive an amount under a foreign currency-denominated debt?