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

Schedule 3   Offshore banking units

Part 3   Allocation of expenses

Income Tax Assessment Act 1936

9   Paragraph 121B(2)(b)

Repeal the paragraph, substitute:

(b) special income and allowable deduction definitions relating to OB activities (sections 121EDA to 121EF).