Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 2   Offshore banking units

Part 2   Ministerial declarations and determinations

Income Tax Assessment Act 1936

14   After subsection 128AE(1)

Insert:

(1A) The Minister must not make a declaration under subsection (2), or a determination under subsection (2AA), after the day on which the Treasury Laws Amendment (2021 Measures No. 2) Act 2021 received the Royal Assent.