Legislation

ITAA 1936 s 128AE(2)(f) provides that the Treasurer may determine, in writing, a company to be an OBU under subsection 128AE(2AA)

ATO documents that consider ITAA 1936 s 128AE(2)(f) provides that the Treasurer may determine, in writing, a company to be an OBU under subsection 128AE(2AA)

1 document

ATO ID 2008/8currentATO ID · 2008

Offshore Banking Units: Application of paragraph 128AE(2)(ba) to wholly owned non-bank subsidiaries of non-bank OBUs