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

Schedule 3 Offshore banking units

(1) The amendments made by this Schedule (other than Part 2) apply in relation to years of income starting on or after 1 July 2015.

(2) The amendments made by Part 2 apply in relation to a thing an OBU does on or after 1 July 2015.