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 1997
36 Section 11-15 (table item headed "foreign aspects of income taxation")
Before:
|
overseas employment, resident, income of |
23AG |
insert:
|
OBU investment trusts for overseas charitable institutions |
121EL(2) |
|
|
overseas charitable institutions, income from OBUs |
121ELA(1) |