Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)

Schedule 1   Australia as a regional financial centre

Part 1   OBUs, withholding tax and thin capitalisation

Income Tax Assessment Act 1936

23   Paragraph 126(1)(c)

After "128F", insert "(to the extent it applies to non-residents who are not engaged in carrying on a business in Australia at or through a permanent establishment in Australia)".