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
10 After paragraph 121D(4)(e)
Insert:
(ea) trading in currency, or options or rights in respect of currency, with an offshore person; or
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