INCOME TAX ASSESSMENT ACT 1997 - SECT 775.168 Exception--disposal or redemption of traditional securities

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 775.168

Exception--disposal or redemption of traditional securities

A * forex realisation gain or * forex realisation loss you make as a result of forex realisation event 2 is disregarded if the event happened because of a disposal or redemption covered by:

(a) subsection 26BB(4) or (5) of the Income Tax Assessment Act 1936 ; or

(b) subsection 70B(2B) or (2C) of that Act.

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