---
title: "Income Tax (Offshore Banking Units) (Withholding Tax Recoupment) Act 1988"
slug: "income-tax-offshore-banking-units-withholding-tax-recoupment-act-1988"
jurisdiction_code: "commonwealth"
collection: "act"
status: "in force"
act_number: "12 of 1988"
canonical_url: "https://zoelaw.ai/legislation/income-tax-offshore-banking-units-withholding-tax-recoupment-act-1988"
date_modified: "2026-03-30"
source_text_available: false
---

# Income Tax (Offshore Banking Units) (Withholding Tax Recoupment) Act 1988

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/income-tax-offshore-banking-units-withholding-tax-recoupment-act-1988