Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 3   Offshore banking units

Part 2   The choice principle

Income Tax Assessment Act 1936

3   Paragraph 121B(2)(a)

Repeal the paragraph, substitute:

(a) OB activity (sections 121D, 121EA and 121EAA) together with the related definition of offshore person (section 121E); and