Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_2
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 2
Character Range: 75580–76606

2                  (a) forex realisation event 2;                                      ignore forex realisation event 4.
                   (b) forex realisation event 4

Residual rule

 (4) If:
 (a) 2 or more of forex realisation events 1, 2, 3, 4 and 5 happen to you at the same time in relation to the same rights and/or obligations; and
 (b) none of the above subsections applies;
apply the forex realisation event that is most appropriate, and ignore the remaining event or events.

775‑70  Tax consequences of certain short‑term forex realisation gains

 (1) The following table has effect unless you have made a choice under section 775‑80:

Tax consequences of certain short‑term forex realisation gains
Item                                                            In this case...                                                                                                                                                                                                                   this is the result...