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
3 Subsection 6(1)
Insert:
post FIF abolition credit means a post FIF abolition credit arising under:
(a) subsection 23AK(6); and
(b) subsection 717-220(2) of the Income Tax Assessment Act 1997; and
(c) subsection 717-255(2) of that Act.
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