New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (133 of 2003)

Schedule 4   Foreign currency

Part 1   Amendments

Income Tax Assessment Act 1997

51   Section 110-10 (after table item relating to CGT event K9)

Insert:

K10

You make a forex realisation gain covered by item 1 of the table in subsection 775-70(1)

104-260

K11

You make a forex realisation loss covered by item 1 of the table in subsection 775-75(1)

104-265


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