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1. 需求declare， 需求留意你CGT event date 是 contract date， 关于share，个别来说是 date是 due date for payment of the proceeds from the sale of your shares 而不是你详细哪一天收到钱或者转到澳洲那天。
2. Any fluctuation in the AUD value of the foreign currency amount during each period between the sale and the receipt of the foreign currency payment resulted in a foreign exchange gain or loss. The forex realisation gain is not assessable as revenue but is assessed as a non-discountable capital gain. If a loss is made in those circumstances, the forex loss is not deductible but is treated as a capital loss. The proceeds are translated at the current exchange rate which prevailed on the date of receipt of the income.
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