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

5   Subsection 6(1)

Insert:

post FIF abolition surplus has the meaning given by section 23AK.

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