1

(a) you are an Australian resident who is required to prepare financial reports under section   292 of the Corporations Act 2001 ; and

(b) your * applicable functional currency has ceased to be the sole or predominant currency in which you keep your accounts (within the meaning of section   960 - 70)

the income year in which you withdraw your choice.

2

(a) you are an Australian resident carrying on an activity or business at or through an * overseas permanent establishment or a foreign resident carrying on an activity or business at or through an * Australian permanent establishment; and

(b) the * applicable functional currency of the permanent establishment has ceased to be the sole or predominant currency in which the establishment keeps its accounts (within the meaning of section   960 - 70)

the income year in which you withdraw your choice.

3

(a) you are an * offshore banking unit (OBU); and

(b) the * applicable functional currency of the OBU has ceased to be the sole or predominant currency in which the OBU keeps its accounts (within the meaning of section   960 - 70)

the income year in which you withdraw your choice.

4

(a) you are an attributable taxpayer (within the meaning of Part   X of the Income Tax Assessment Act 1936 ) of a * controlled foreign company (CFC); and

(b) you have made a choice under item   4 of the table in subsection   960 - 60(1) in relation to the CFC; and

(c) the * applicable functional currency of the CFC has ceased to be the sole or predominant currency in which the CFC keeps its accounts (within the meaning of section   960 - 70)

the CFC's * statutory accounting period in which you withdraw your choice.

5

(a) you are a * transferor trust; and

(b) the * applicable functional currency of the trust has ceased to be the sole or predominant currency in which the trust keeps its accounts (within the meaning of section   960 - 70)

the income year in which you withdraw your choice.