Document ID: chunk:federal_register_of_legislation:F2018L00112:clause:3_29
Version: federal_register_of_legislation:F2018L00112
Segment Type: clause
Provision Reference: sch 3 cl 29
Character Range: 32186–33454

29  Foreign currency statement for certificates for the producer offset
  For subrule 21(5), a foreign currency statement for a certificate for the producer offset must set out:
 (a) each amount, expressed in the relevant foreign currency, of estimated qualifying Australian production expenditure that has been expended in a foreign currency (the foreign expenditure amount); and
 (b) for a foreign expenditure amount that is to be translated into Australian currency using the special translation rule in item 9 of the table in subsection 960-50(6) of the Act, as applied in accordance with subrule 28(8) (an item 9 foreign expenditure amount):
 (i) the amount, expressed in Australian currency; and
 (ii) the sum of all of the item 9 foreign expenditure amounts, expressed in Australian currency; and
 (c) for a foreign expenditure amount that is to be translated into Australian currency in accordance with the special translation rule in item 9B of the table in subsection 960-50(6) of the Act, as applied in accordance with subrule 28(8) (an item 9B foreign expenditure amount):
 (i)  the amount, expressed in Australian currency; and
 (ii) the sum of all of the item 9B foreign expenditure amounts, expressed in Australian currency.

Part 5—Audit requirements