Document ID: chunk:federal_register_of_legislation:C2025C00029:section:26
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 26
Character Range: 2080530–2081707

26                                            You make a forex realisation loss as a result of forex realisation event 4, and:                                                                                                      total cost base and reduced cost base                                                                                                                           section 775‑75
                                              (a) you incurred the obligation to pay foreign currency:
                                              (i) in return for the acquisition of a CGT asset; or
                                              (ii) as the second, third, fourth or fifth element of the cost base of a CGT asset; and
                                              (b) the foreign currency became due for payment within 12 months after the time when:
                                              (i) in the case of the acquisition of a CGT asset—you acquired the CGT asset; or
                                              (ii) in the case of the second, third, fourth or fifth element of the cost base of a CGT asset—you incurred the relevant expenditure