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

66   Section 770-135 (heading)

Repeal the heading, substitute:

770-135 Foreign income tax paid by CFCs on attributed amounts