Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 3 Offshore banking units
Part 2 The choice principle
Income Tax Assessment Act 1936
5 Subsection 121D(1)
Omit ", provided that the requirement relating to the OBU in section 121EA is met", substitute "(subject to sections 121EA and 121EAA)".
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