Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (114 of 2010)

Schedule 1   Repeal of the FIF and deemed present entitlement rules

Part 1   Main amendments

Income Tax Assessment Act 1936

19   Subparagraph 356(4C)(b)(ii)

After "in FIFs", insert "(within the meaning of former Part XI)".