Print Income Tax Assessment Act 1936 509A Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 ( 14/07/2010) Explanatory Memorandum - REPS 3-Sch1-Cl37 14/07/2010 Taxation Laws Amendment Act (No. 2) 1994 ( 23/06/1994) Explanatory Memorandum - SEN 74 01/01/1993