Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 775-200 775-200 Forex realisation event 4 does not apply
A *forex realisation gain or a *forex realisation loss you make as a result of forex realisation event 4 or 9 is disregarded to the extent to which the event happens because:
(a) you discharge your obligation under an *eligible security issued by you under a *facility agreement; and
(b) you have made a choice for roll-over relief for the facility agreement, and that choice is in effect.
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