Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 1 New foreign income tax offset rules
Part 4 Consequential and other amendments
Income Tax Assessment Act 1936
127 Section 245-110 in Schedule 2C (table items 2 and 3 of the table in the definition of table of deductible revenue losses )
Repeal the items.