Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you make a * foreign exchange retranslation election under subsection 230 - 255(3) in relation to a * financial arrangement after you start to have the arrangement, you must make a balancing adjustment under subsection (2).
(2) The balancing adjustment under this subsection is the balancing adjustment you would make under Subdivision 230 - G if you ceased to have the arrangement for its fair value at the time when the election started to apply to the arrangement (but only to the extent to which the balancing adjustment is reasonably attributable to a * currency exchange rate effect).