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

15   Paragraph 121EL(c)

Omit "of a kind to which subsection 121D(6) applies", substitute "covered by subsection 121D(6) or (6A)".