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".
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