Commonwealth Consolidated Acts Commonwealth Consolidated ActsA * capital gain or * capital loss you make from a contract you entered into solely to reduce the risk of financial loss you may suffer from currency exchange rate fluctuations is disregarded if the contract relates to:
(a) a liability you have to make a payment under another contract; or
(b) a * CGT asset that is a right you * acquired before 20
September 1985 to receive money under another contract.