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

5   Subsection 121D(1)

Omit ", provided that the requirement relating to the OBU in section 121EA is met", substitute "(subject to sections 121EA and 121EAA)".