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
9 Paragraph 121B(2)(b)
Repeal the paragraph, substitute:
(b) special income and allowable deduction definitions relating to OB activities (sections 121EDA to 121EF).
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