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26 Jul 077 When is an amount not in the applicable functional currency? - TR 2007/5

This final Taxation Ruling was issued on 25 July 2007. It was previously released in draft form as TR 2006/D10: see 2006 TAXVINE No 45 (10) (24 November 2006). The Ruling considers the operation of ss 960-80 and 960-85 in Subdivision 960-D of ITAA 1997. The Ruling applies to entities, or parts of entities, which have made an effective choice under s 960-60 of Subdivision 960-D to use the "applicable functional currency". In particular, this Ruling considers when an amount is "not in the applicable functional currency", for the purposes of s 960-80(1) and s 960-85.

For a copy of TR 2007/5, go here

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