Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor the purposes of paragraph 4 (1) (d) and the definitions of applicable whole cost and applicable whole price in subregulation 5 (1), where the amount indicated in a contract of sale as the sale price, or an amount incurred under a contract of sale in respect of a cost of a type referred to in paragraph 6 (1) (a) is expressed in a foreign currency, the exchange rate to convert the amount of the sale price or cost into Australian dollars shall be the Reserve Bank mid‑rate for the foreign currency as quoted by the Reserve Bank for the due date for payment of the sale price under that contract or, if that rate is not quoted for that date, the Reserve Bank mid‑rate for that currency for the last day, preceding that date, for which that rate is so quoted.