Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 2   Offshore banking units

Part 1   OBU income etc.

Income Tax Assessment Act 1997

10   Section 12-5 (table item headed "offshore banking units")

Repeal the item, substitute:

offshore banking units

 

generally

121B to 121EL

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