USE OF First IN First OUT Method FOR Fungible Assets Rights AND Obligations
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/foreign-exchange-gains-and-losses/in-detail/use-of-first-in-first-out-method-for-fungible-assets-rights-and-obligations
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.