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

81   Subsection 995-1(1) (definition of approved stock exchange)

Repeal the definition, substitute:

approved stock exchange means a stock exchange named in regulations made for the purposes of this definition.