Translation (conversion) to Australian dollars
All foreign income, deductions and foreign tax paid must be translated (converted) to Australian dollars before including it in your return. There are rules about which exchange rate to use. Generally, these require amounts to be converted at the exchange rate prevailing at the time of a transaction, or at an average rate.
From 1 January 2020, we have used the exchange rates from the Reserve Bank of Australia. If you need daily foreign exchange rates, refer to Reserve Bank of Australia – Exchange ratesExternal Link. If you use a foreign exchange rate for currency not listed, you may use any reasonable externally sourced exchange rate for that currency.
Our general information on average rates provides more context and practical examples of applying general rates when converting currency.
If you would like further information on foreign exchange (forex) rules, refer to:
Monthly rates
These rates are updated at the beginning of the following month.
Monthly foreign exchange rates for income years:
- 2024–25 income year
- 2023–24 income year
- 2022–23 income year
- 2021–22 income year
- 2020–21 income year
- 2019–20 income year
- 2018–19 income year
- 2017–18 income year
- 2016–17 income year
- 2015–16 income year.
End of financial year rates
End of financial year rates:
- Financial year ending 30 June 2024
- Financial year ending 30 June 2023
- Financial year ending 30 June 2022
- Financial year ending 30 June 2021
- Financial year ending 30 June 2020
- Financial year ending 30 June 2019
- Financial year ending 30 June 2018
- Financial year ending 30 June 2017
- Financial year ending 30 June 2016
- Financial year ending 30 June 2015
- Financial year ending 30 June 2014
- Financial year ending 30 June 2013
- Financial year ending 30 June 2012
- Financial year ending 30 June 2011
- Financial year ending 30 June 2010
- Financial year ending 30 June 2009
- Financial year ending 30 June 2008
- Financial year ending 30 June 2007
- Financial year ending 30 June 2006
- Financial year ending 30 June 2005
- Financial year ending 30 June 2004
- Rates prior to 1 July 2003
- South Africa, Hong Kong, New Zealand and United Kingdom.
End of calendar year rates
End of calendar year rates:
- Calendar year ending 31 December 2023
- Calendar year ending 31 December 2022
- Calendar year ending 31 December 2021
- Calendar year ending 31 December 2020
- Calendar year ending 31 December 2019
- Calendar year ending 31 December 2018
- Calendar year ending 31 December 2017
- Calendar year ending 31 December 2016
- Calendar year ending 31 December 2015
- Calendar year ending 31 December 2014
- Calendar year ending 31 December 2013
- Calendar year ending 31 December 2012
- Calendar year ending 31 December 2011
- Calendar year ending 31 December 2010
- Calendar year ending 31 December 2009
- Calendar year ending 31 December 2008
- Calendar year ending 31 December 2007
- Calendar year ending 31 December 2006
- Calendar year ending 31 December 2005
- Calendar year ending 31 December 2004.
Rates and conversion rules prior to 1 July 2003
Income or expenses prior to 1 July 2003 will need to be converted using the old conversion rules.
For exchange rates prior to July 2003, see Foreign exchange rates prior to 1 July 2003.