Document ID: chunk:federal_register_of_legislation:C2010C00261:clause:4_6
Version: federal_register_of_legislation:C2010C00261
Segment Type: clause
Provision Reference: sch 4 cl 6
Character Range: 56209–56935

6  (a) you are a *foreign resident who makes a *capital gain or *capital loss from a *CGT event in relation to an asset that is an *indirect Australian real property interest; and  (a) first, for the purpose of working out, for the income year, the amount of your capital gain or capital loss from the CGT event, an amount that is not in the applicable functional currency is to be translated into the applicable functional currency; and
   (b) you are required by subsection 960‑61(2) to work out the amount of your capital gain or capital loss in the *applicable functional currency                                   (b) second, the amount of the capital gain or capital loss is to be translated into Australian currency.