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

2   Subsection 6(1) (paragraph (l) of the definition of passive income)

Omit ", 459A or 529", substitute "or 459A".