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
82 Subsection 995-1(1) (definition of attribution percentage)
Repeal the definition, substitute:
attribution percentage , in relation to a *CFC or a *CFT, has the meaning given by Part X of the Income Tax Assessment Act 1936.
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