Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 3 Offshore banking units
Part 4 Eligible OB activities
Income Tax Assessment Act 1936
27 At the end of subsection 121D(4)
; or (i) trading with an offshore person in commodities, or in options or rights in respect of commodities, if:
(i) the commodities, options or rights are not mentioned in another paragraph of this subsection; and
(ii) the trading is incidental to an OB eligible contract activity.