Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)
Schedule 2 Offshore banking units
Part 2 Ministerial declarations and determinations
Income Tax Assessment Act 1936
15 After subsection 128GB(1)
Insert:
(1A) However, this section does not apply to:
(a) interest paid on or after 1 January 2024; and
(b) interest consisting of gold paid on or after 1 January 2024.
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