Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 1   Amendment of the Income Tax Assessment Act 1936: various measures

Part 1   Offshore banking units

1   Subsection 7(4)

Section 121C (definition of assessable OB income)

Omit "subsection 121EE(2)", substitute "subsections 121EE(2) and (3A)".