Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 10 Amendments related to offshore banking units
114 Application
(1) The amendments made by sections 111 and 112 apply to the doing of things after the commencement of those sections.
(2) The amendment made by section 113 applies to the doing of things after the commencement of that section.