Document ID: chunk:federal_register_of_legislation:C2025C00023:section:103zh
Version: federal_register_of_legislation:C2025C00023
Segment Type: section
Provision Reference: s 103ZH
Character Range: 435140–435841

103ZH  Expenditure to be expressed in Australian currency
 (1) For the purposes of this Division, expenditure is to be expressed in Australian currency.
 (2) For the purposes of this Division, if expenditure is incurred otherwise than in Australian currency, the expenditure is to be expressed in Australian currency at a rate equal to whichever of the following is applicable:
 (a) if the expenditure is incurred in connection with a transaction and the parties to the transaction have agreed on the exchange rate that is applicable to the expenditure—that exchange rate; or
 (b) in any other case—the exchange rate applicable at the time when the expenditure is incurred.

Division 6—Miscellaneous