Income Tax Assessment Act 1997

(a) a forex realisation gain or a forex realisation loss you make as a result of forex realisation event 4 is disregarded if the event happens because you discharge your obligation under an eligible security issued by you under the agreement; and

(b) if you issue an eligible security under the agreement otherwise than as a result of a roll-over - you are taken to have been given a loan (the notional loan ); and

(c) if an eligible security is rolled-over under the agreement - the period of the notional loan is extended by the term of the new security; and

(d) forex realisation event 6 happens if you discharge your obligation under the notional loan; and

(e) forex realisation event 7 happens if a material variation is made to the agreement.

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