Taxation Laws Amendment Act (No. 2) 1999 (Repealed) (93 of 1999)
Schedule 1 Australia as a regional financial centre
Part 1 OBUs, withholding tax and thin capitalisation
Income Tax Assessment Act 1936
9 Subparagraph 121D(4)(b)(ii)
Omit ", where the units are denominated other than in Australian currency".