ITAA 1936 s 121EB

Income tax: Offshore Banking Units - if an entity is registered as an OBU and that entity conducts both offshore banking activities and domestic banking activities, can the OBU trade in foreign currency with the domestic part of the bank (the 'domestic part')?

Income tax: Offshore Banking Units - if an entity which is registered as an OBU conducts both offshore banking and domestic banking activities, can the OBU trade in foreign currency with its domestic division or unit (DBU)?

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?