Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 3   Taxation of financial arrangements

Part 3   Foreign currency amendments

Income Tax Assessment Act 1997

138   Paragraph 775-15(2)(b) (table item 1, column headed "You make the forex realisation gain as a result of this event...")

After "forex realisation event 1", insert "or 2".