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

21   Subsection 371(2)

Omit "subsections (2A), (2B), (3) and (4)", substitute "subsection (4)".