FOREX 2017/1 – Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017.

FOREX 2001/1 – A New Tax System (Goods and Services Tax) Act Foreign Exchange Conversion Determination (No. 1) 2001 – This determination applies to an entity that works out the value in Australian currency where the consideration for a taxable supply is expressed in a currency other than Australian currency