Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 18/18)
Character Range: 7640391–7641620

of an amount:
 (a) an amount of *ordinary income;
 (b) an amount of an expense;
 (c) an amount of an obligation;
 (d) an amount of a liability;
 (e) an amount of a receipt;
 (f) an amount of a payment;
 (g) an amount of consideration;
 (h) a value.
 (3) The amounts set out in paragraphs (2)(b) to (h) may be amounts on revenue account, capital account or otherwise.

Amounts that are elements in the calculation of other amounts
 (4) In applying this section:
 (a) first, translate any amounts that are elements in the calculation of other amounts (except *special accrual amounts); and
 (b) then, calculate the other amounts.

Special accrual amounts
 (5) In applying this section:
 (a) calculate a *special accrual amount without translation; and
 (b) then, translate the special accrual amount.

Special translation rules
 (6) The table has effect:

Special translation rules
Item                       In this case...                                                                                                                                                                                                                                                                                              this is the result...