Western Australian Current Acts Western Australian Current Acts If an amount by
reference to which duty has to be calculated is expressed in a currency other
than the currency of Australia, the amount is the amount expressed in
Australian currency according to the buy rate of exchange reported by the
Reserve Bank of Australia and applicable in Australia on —
(a) the
day on which liability for duty arose; or
(b) if
the rate is not obtainable for Australia on that day — the last earlier
day on which the rate was obtainable for Australia.