Legislation

ITAA 1997 s of the pension or annuity income that is exempt ordinary income (as stated in paragraph 1 of this Determination), it must generally be translated using the exchange rate applying to the underlying pension or annuity income, under item 6 of the table in subsection 960-50(6)

ATO documents that consider ITAA 1997 s of the pension or annuity income that is exempt ordinary income (as stated in paragraph 1 of this Determination), it must generally be translated using the exchange rate applying to the underlying pension or annuity income, under item 6 of the table in subsection 960-50(6)

1 document

TD 2006/54currentTD · 2006

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?