Income Tax Assessment Act 1936

128AE

Amended by:

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Taxation Laws Amendment Act 1988 (assent 26/04/1988)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

20

Commenced	Action	Note
26/04/1988	Insert	Inserted definition of "off-shore banking unit"
26/04/1988	Insert	Inserted definition of "offshore borrowing"
26/04/1988	Insert	Inserted definition of "offshore loan"
26/04/1988	Insert	Inserted definition of "prevailing borrowing rate"
26/04/1988	Insert	Inserted definition of "prevailing borrowing term"
26/04/1988	Insert	Inserted definition of "tax exempt loan money"
26/04/1988	Insert	Inserted definition of "transfer to a person"