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

37   Section 118-1 (note)

Omit "section 121EL", substitute "sections 121EL, 121ELA and 121ELB".