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
52 Subdivision 717-D of Division 717 of Part 3-90 (heading)
Repeal the heading, substitute:
Subdivision 717-D - Transfer of certain surpluses under CFC provisions and former FIF and FLP provisions: entry rules
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