Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 3 Offshore banking units
Part 6 Application of amendments
34 Application of amendments
(1) The amendments made by this Schedule (other than Part 2) apply in relation to years of income starting on or after 1 July 2015.
(2) The amendments made by Part 2 apply in relation to a thing an OBU does on or after 1 July 2015.
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