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

32   Subsection 385(4)

Omit "paragraphs (2)(a) and (ca)", substitute "paragraph (2)(a)".