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