Document ID: chunk:federal_register_of_legislation:C2025C00029:section:1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 1
Character Range: 6878031–6879037

1                                                               you make a *forex realisation gain as a result of forex realisation event 2, and:                                                                                                                                                 (a) the forex realisation gain is not included in your assessable income under section 775‑15; and
                                                                (a) the right to receive *foreign currency was created in return for the occurrence of a *realisation event in relation to a *CGT asset you own; and                                                                              (b) CGT event K10 happens.
                                                                (b) item 6 of the table in subsection 775‑45(7) applies; and
                                                                (c) the foreign currency became due for payment within 12 months after the occurrence of the realisation event