Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:8a
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 8A
Character Range: 181107–182140

8A  an amount of a debt that you deduct under section 25‑35                                                                                                      (a) if the debt was included in your assessable income—the amount is to be translated into Australian currency at the exchange rate applicable at the time of translating the income; or
                                                                                                                                                                 (b) if the debt was in respect of money that you lent—the amount is to be translated into Australian currency at the exchange rate applicable at the time of translating the money that was lent; or
                                                                                                                                                                 (c) if you bought the debt—the amount is to be translated into Australian currency at the exchange rate applicable at the time of translating the debt that you bought.