Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_5
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 5
Character Range: 157284–157977

5                          a transaction or event that:                                                                                                                                                                   the amount or value is to be translated, for the purposes of Part 3‑1 or 3‑3, to Australian currency at the exchange rate applicable at the time of the transaction or event.
                           (a) involves an amount of money or the *market value of other property; and
                           (b) is relevant for the purposes of Part 3‑1 or 3‑3;
                           to the extent to which the amount or value is relevant for the purposes of Part 3‑1 or 3‑3