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 1997
50 Subsection 703-75(4) (note)
Omit "and FIF rules in Parts X and XI", substitute "rules in Part X".
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