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

Schedule 2   Offshore banking units

Part 1   OBU income etc.

Income Tax Assessment Act 1936

5   Subsection 121EAA(6)

Omit "paragraphs (5)(a) to (f)", substitute "paragraphs (5)(a) to (e)".