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INCOME TAX ASSESSMENT ACT 1997 - SECT 775.168

Exception--disposal or redemption of traditional securities

    A * forex realisation gain or * forex realisation loss you make as a result of forex realisation event 2 is disregarded if the event happened because of a disposal or redemption covered by:

  (a)   subsection   26BB(4) or (5) of the Income Tax Assessment Act 1936 ; or

  (b)   subsection   70B(2B) or (2C) of that Act.


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