Commonwealth Consolidated Acts Commonwealth Consolidated ActsA * forex realisation gain or a * forex realisation loss you make as a result of forex realisation event 4 or 9 is disregarded to the extent to which the event happens because:
(a) you discharge your obligation under an * eligible security issued by you under a * facility agreement; and
(b) you have made a choice for roll - over relief for the
facility agreement, and that choice is in effect.