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Joint professional body submission on TD 2006/D5

Published on 17 Feb 06 by THE TAX INSTITUTE

Joint professional body submission sent to the ATO in relation to the draft tax determination TD 2006/D5 Income tax: where there is a disposal of foreign currency or a right to receive foreign currency and forex realisation event 1 happens, is the amount attibutable to a currency exchange rate effect determined by subtracting the non-forex component of the capital gain (or loss) from the overall capital gain (or loss)?

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TAXATION INSTITUTE OF AUSTRALIA

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