Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 3 Offshore banking units
Part 3 Allocation of expenses
Income Tax Assessment Act 1936
10 Section 121C (definition of assessable OB income)
Repeal the definition, substitute:
assessable OB income has the meaning given by subsection 121EE(2).
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