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
81 Subsection 995-1(1) (definition of approved stock exchange)
Repeal the definition, substitute:
approved stock exchange means a stock exchange named in regulations made for the purposes of this definition.
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