ITAA 1936 s 121D(4)

Income tax: Offshore Banking Units - if a loan entered into by a foreign branch of an Australian resident bank is assigned to the Australian OBU head office, does this constitute an OB activity?

Income tax: Offshore Banking Units (OBU) - what is the effect of converting a profit from offshore banking (OB) activities denominated in a foreign currency into Australian currency in an arm's length transaction with an Australian counterparty or with another division of the entity of which the OBU forms part?