Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_25
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 25
Character Range: 33897–34622

25  You make a forex realisation gain as a result of forex realisation event 4, and:                                                      total cost base and reduced cost base             section 775‑70
    (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