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 1936

2   Paragraph 121B(3)(a) and (b)

Repeal the paragraphs.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).