Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 10 Amendments related to offshore banking units
112 Interpretation provisions relating to offshore banking units
Section 128AE of the Principal Act is amended by omitting from paragraph (7)(b) ", except under subsection (6),".
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