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
11
Sub-subparagraph 102AAU(1)(c)(viii)(B)
Omit "; or", substitute "; and".