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 1997

50   Subsection 703-75(4) (note)

Omit "and FIF rules in Parts X and XI", substitute "rules in Part X".