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
145 At the end of paragraph 775-55(1)(b)
Add:
; (xi) the obligation, or the part of the obligation, is under an option to buy foreign currency.
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