Broadcasting Services Act 1992

For the purposes of this Part, expenditure and revenue are to be expressed in Australian currency.

For the purposes of this Part, if expenditure is incurred or revenue is derived otherwise than in Australian currency, the expenditure or revenue is to be expressed in Australian currency at a rate equal to the average, over the SVOD reporting year in which the expenditure is incurred or the revenue is derived, of the exchange rate that is applicable to the expenditure or revenue.