Victorian Current Acts Victorian Current ActsS. 119(1) substituted by No. 36/2005 s. 38.
(1) If an amount involved in the calculation of tax is not in Australian currency, the amount is to be converted to Australian currency at the exchange rate published by the Reserve Bank of Australia on the day on which the liability to pay the tax arose.
(2) This section is subject to a provision of another taxation law governing the calculation of tax where an amount involved in the calculation is not in Australian currency.